c 


yfi^a^t^d^eLy    ^ 


A 


BY      AUTHORITY, 


THE 


ST 


0  < 


T  LARGE 


Confederate  State's  of  America, 

PASSED  AT  THE  FOURTH  SESSION  OF  THE 

FIRST    CONGRESS; 

18  6  3-4=. 

(Sartfullg    iollai«b    tu'ttl)    tl)c    (DriginaU    at    Euljinoufc 


EDITED    BY 


JAMES   M.    MATTHEWS, 


ATTORNEY    AT    LAW, 


A3D  LAW  CLERK   IS  THE  DEPARTMENT   OF  JUSTICE. 


TO  BE  CONTINUED  ANNUALLY. 


RICHMOND: 

R.  M.  SMITH,  PRINTER  TO  CONGRESS. 

1864. 


PUBLIC  LAWS 


OF  THE 
/ 


CONFEDERATE  STATES  OF  AMERICA, 

PASSED   AT   THE   FOUETH   SESSION 

OF    THE 

FIRST  CONGRESS; 

1863-4. 

CarefnLlfl  collated  rottl)  t\)t  ©rtgtnals  at  Eubmanfo 

EDITED  BYfc 

JAMES  M,  MATTHEWS, 

ATTORNEYj^AT    LAW, 

AND   LAW  CLERK. IN   THE   DEPARTMENT  OP  JUSTICE. 


TO  BE  CONTINUED  ANNUALLY 


RICHMOND: 

R.  M.  SMITH,  PRINTER  TO  CONGRESS, 
1864. 


LIST 


OF   THE 


PUBLIC    ACTS    AND    RESOLUTIONS 

OF  CONGKESS. 


2lct0  of  %  ifirst  Comjwhs  of  t!)e  Confederate  States. 

•      STATUTE  IV.— 1863-64. 


PACE. 

Commutation  of  tax  in  kind  on  sweet  potatoes.  An  Act  to  amend  so  much  of  section  eleven  of  (he  Tax 
Law  as  requires  one-tenth  of  the  sweet  potatoes  produrt-d  this  year  to  be  paid  to  the  Gcvern- 
,     ment.     December  28,  1863,  ch.  1 171 

Commutation  of  tax  in  kind  on  bacon.     An  Act  authoriz  ng  the  rax  in  kind  on  bacon  to  be  commuted 

by  collection  of  salt  pork  as  an  equivalent.     December  28,  1863,  ch.  2 171 

Enlistment  of  substitutes  in  the  military  service,  prevented.  An  Act  to  prevent  the  enlistment  or  enroll- 
ment of  substitutes  in  the  military  service  of  the  Confederate  States.     December  28, 1863,  ch.  3.  172 

No  person  exempted  from  military  service  by  reason  of  having  furnished  a  substitute.  An  Act  to  put 
an  end  tc  the  exemption  from  military  service  of  those  who  have  heretofore  furnished  substi- 
tutes.    January  5,  1864,  ch.  4 172 

Vacancies  in  the  representation  of  any  Indian  Nation  in  Congress,  Jilted  by  special  election.  .An  Act 
providing  for  filling  vacancies  of  delegates  to  Congress  in  certain  Indian  Nations.  January  5, 
1864,  ch.  5 172 

Pay  of  officers,  &c.j  on  detailed-  or  detached  service,  continued.  An  Act  to  continue  in  force  an  act  en- 
titled ;  An  Act  to  provide  for  the  compensation  of  certain  persons  therein  named,*'  approved 
May  the  first,  eighteen  hundred  and  sixty-three.     January  6,  1864,  ch.  6 172 

Appointment  of  Third   Auditor  of  the    Treasury.     An    Act   to    authorize  the  appointment  of  a  Third 

Auditor  of  the  Treasury.     January  8,  1864,  ch.  7 173 

Cancellation  of  certain  Confederate   States  Bonds.     An   Act    to    authorize  the   cancellation  of  certain 

Confederate  States  bonds,  and  the  substitution  of  others  for  them.     January  9,  1864,  ch.  8 173 

Act  increasing  pay  of  certain  officers,  &c,  at  Richmond*  continued  in  force.      An  Act  to  continue  in 

force  the  provisions  of  an  act  therein  named.     January  13,  1864,  ch.  9 173 

Elections  for  members  of  Congress  in  Missouri.  An  Act  to  provide  for  holding  elections  for  represent- 
atives in  the  Congress  of  the  Confederate  States  from  the  State  of  Missouri.  January  19, 
1864,  ch.  10 173 

Procuring  persona  to  desert  from  the  army.  An  Act  to  prevent  the  procuring,  aiding  and  assisting 
persons  to  desert  from  the  army  of  the  Confederate  States,  and  for  other  purposes.  January  22, 
1864,  oh.  11 , .; 171 

Appropriation  for  the  Cherokees.     An  Act  appropriating  one  hundred  thousand  dollars  for  the  use  and 

benefit  of  the  Cherokee  Nation.     January  22,  1864,  ch.  12 l7ii 

Chaplains  allowed  to  draw  forage.     An  Act   authorizing   chaplains,  in  certain   cases,  to  draw,  forage 

for  one  horse.     January  22,  1S64.  ch.  13 17f» 

Appointment  of  agent  of  the  Treasury  Department,  west  of  the  Mississippi,  An  Act  to  authorize  the 
appointment  of  an  agent  of  the  Treasury  Department  west  of  the  Mississippi.  January  27, 
1864,  ch.  14 ■ ■ ...».».»,.» UG 

CT\p 


526333      \.(!cmq.  43^' 


iv  LMT  OF  THE  PUBLIC  ACTS  OF   CONGRESS. 

PAQI. 

Attorney  General  not  required  to  report  to  Congress  claims  against  the  Vonfederate  States.     An  Act  to  I 
amend  "An  Act  to  provide  a  mode  of  authenticating  claims  for  money  against  the  Confederate 
States  not  otherwise  provided  for,"  approved  August  30,  1S61.     January  30,  1864,  ch.  15 176 

Pay  of  certain  civil  officers  and  employees,  increased.  An  Act  to  increase  the  compensation  of  certain 
civil  officers  aud  employees  in  the  President's  office  and  in  the  Executive  and  Legislative  De- 
partments at  Richmond,  for  a  limited  period.     January  30,  1864,  ch.  16 176 

Collection  of  tax  in  hind  on  tobacco.  An  Act  to  regulate  the  collection  of  the  tax  in  kind  upon  tobacco, 
and  to  amend  an  act  entitled  "  An  Act  to  lay  taxes  for  the  common  defence  and  carry  on  the 
Government  of  the  Confederate  States,"  approved  April  24,  1S63.     January  30,  1864,  ch.  17 177 

Indemnity  to  officers  receiving  counterfeit  Treasury  Notes,  extended.  An  Act  to  extend  the  provisions  of 
an  act  entitled  "An  Act  in  relation  to  the  receipt  of  counterfeit  treasury  notes  by  public  officers," 
approved  May  1,  ISC".     January  30,  1S64,  ch.  18 ,177 

Pay  and  allowances  of  Master  Armorer  at  Richmond.  An  Act  to  fix  the  pay  and'  allowances  of  the 
master  armorer  of  the  Confederate  States  armory  at  Richmond,  Virginia.  January  30, 1864,  ch. 
19..... 178 

Time  for  assembling  of  Second  Congress,  changed.     An  Act  to  change  the  time  for  the  assembling  of 

Congress  for  its  next  regular  session.     February  3,  1864,  ch.  20 178 

Assignment  of  judges  of  military  courts.  An  Act  to  authorize  the  President  to  assign  judges  of  mili- 
tary courts  from  one  court  to  auotber.     February  3,  1S64,  ch.  21 178 

Treasury  Note  Bureau,  organized.     An  Act  to  organize  the  treasury  note  bureau.     Feb.  3, 1864, ch.  22,  178 
Importation  of  luxuries  prohibited.     An  Act  to  prohibit  the  importation  of  luxuries,  or  of  articles  not 

necessaries,  or  of  common  use.     February  6,  1864,  ch.  23 178 

Regulations  imposed  upon  the  foreign  commerce,  A  bill  to  impose  regulations  upon  the  foreign  com- 
merce of  the  Confederate  States  to  provide  for  the  public  defence.     February  6,  1864,  ch.  24 181 

Dealing  in  the  paper  currency  of  the  enemy.     An  Act  to  prohibit  dealing  in  the  paper  currency  of  the 

enemy.     February  6,  1864,  ch.  25 183 

Detail  of  field  officers  as  members  of  military  courts.  An  Act  to  authorize  commanders  of  corps  and 
departments  to  detail  field  officers  as  members  of  military  courts,  under  certain  circumstances. 

February  6,  1804,  ch.  26. 183 

Appointment  of  agent  of  Post-office  De2>artmerit,  and  Clerks,  west  of  the  Mississippi  river.  An  Act  to 
authorize  the  appointment  of  an  agent  of  the  Post-office  Departmeot,  and  such  olerksas  maybe 
necessary  to  carry  on  the  postal  service  in  the  States  west  of  the  Mississippi  river.     February 

10,  1864,  ch.  27 : 184 

Salary  of  agent  of  the  Treasury  Department  west  of  the  Mississippi  river,  increased.  An  Act  to  amend 
''An  Act  to  authorize  the  appointment  of  an  agent  of  the  Treasury  Department  westof  the  Mis- 
sissippi," approved  January  27,  1864.     February  11,  1864,  ch.  28 184 

Pay  of  officers  who  hare  performed  staff  duty.  An  Act  to  provide  compensation  for  officers  who  may 
heretofore  have  performed  stall"  duty  under  orders  of  their  superior  officers.     February  11,  1864, 

ch.  29 i 185 

Act  establishing  Volunteer  Navy,  amended.     An  Act  to  amend  An  Act  entitled  "  An  Act  to  establish  a 

volunteer  navy,"  approved  April  IS,  1863.     February  11,  1S64,  ch.  30 : 185 

Issue  of  certificates  for  interest  on  fifteen  mill  ion  loan.     An  Act  to  authorize  the  issue  of  certificates  for 

interest  on  the  "fifteen  million  loan."     February  11,  1864,  ch.  31 185 

Tax-payers  relieved  from  tax  on  property  destroyed  by  order  of  the  Government.     An  Act  for  the  relief 

of  tax-payers  in  certain  cases.     February  13,  1864,  ch.  32 186 

Establishment  of  military  court  in  North  Cm»ivmi.  An  Act  to  amend  an  act  entitled  "  An  Act  to  or- 
ganize military  courts  to  attend  the  army  of  the  Confederate  States  in  the  field,  and  to  define 

the  powers  of  said  courts.     February  13,  1864,  ch.  33 186 

.  New  post-routes  established.     Au  Act  to  establish  certain  post-routes  therein  named.     February  13, 

1864,  ch.  34 186 

Commutation  value  increased  of  hospital  rations.  An  Act  to  increase  the  commutation  value  of  hos- 
pital rations.     February  15, 1864,  cb.  35 187 

Digest  of  the  Lares  of  the  Confederate  States.     An  Act  to  authorize  the  purchase  and  publication  of  a 

digest  of  the  laws  of  the  Confederate  States.     February  15,  1864,  ch.  36 187 

Writ  of  habeas  corpus  suspended.     An  Act  to  suspend  the  privilege  of  the  writ  of  habeas  corpus  in 

certain  cases.     February  15,  1864,  ch.  37 187 

Elections  for  members  of  Congress  in  Arkmsas.     An  Act  to  provide  for  holding  elections  for  represen- 
•     tatives   in    the    Congress  of  the    Confederate    States  of  America  from   the    State  of  Arkansas. 

February  15,  1S64,  ch.  38 139 

Records  of  State  Troops.  An  Act  to  aid  any  Stare  in  commuaicating  with  aud  perfecting  records  con- 
cerning its  troops.     February  16,  1864,  ch.  39 190 

Allowances  to  officers  of  the  Navy.  An  Act  making  allowances  to  officers  of  the  navy  of  the  Confede- 
rate States,  under  certain  circumstances,  and  to  amend  an  act  entitled  "An  Act  to  provide  for 

the  organization  of  the  navy,"  approved  March  16,  1861.     February  16,1864,  ch.  40 191 

Territory  of  Arizona,  act  to  organize,  amended-.  An  Act  to  amend  an  act  entitled  "An  Act  to  organ- 
ize the  Territory  of  Arizona."     February   16,1884,  ch.  41 191 

Pay  of  certain  officers  of  the  Treasury,  increased.  An  Act  to  increase  the  compensation  of  certain  of- 
ficers of  the  Treasury.    February  16,  1864,  ch.  42....'. 191 

Impressments.     An  Act  to  amend  "An  Act  to  regulate  impressments,"  approved  March  26,  1863,  and 

to  repeal  an  act  amendatory  thereof,  approved  April  27,  1863.     February  16, 1864,  ch.  43 192 

Additional  military  courts.     An  Act  to  authorize  the  President  to  establish  additional  military  oourts. 

February  16,  1864,  cli.  44... .'..........'.'........'.".n. .....,.,., . 193 

RBQ 
McU 


LIST  OF  THE  PUBLIC   ACTS  OF    CONGRESS.  v 

PAflF. 

Rations  and  privilege  of  purchasing  clothing,  dkc.t  allowed  commissioned  officers  of  the  army.  Ad  Act 
to  allow  commissioned  officers  of  the  army  rations  and  the  pririlege  of  purchasing  clothing  from 
the  Quartermaster's  Department.     February  17,  1864,  ch.  45 193 

Publication  in  public  gazettes  of  acts  of  Congress,  compensation  for.     An  Act  to  fix  the  compensation 

for  the  publication  in  the  public  gazettes  of  the  acts  of  Congress.     February  17,  1864,  ch.  46...  194 

Commissary  General  of  subsistence  to  provide  for  sustenaneeof  prisoners  of  war.  An  Act  to  repeal  cer- 
tain portions  of  the  act  of  May  the  21st,  1861,  relative  to  prisoners  of  war.  February  17, 1864, 
ch.  47 194 

Furloiighs and  discharges  in  hospitals.  An  Act  to  amend  "An  Act  regulating  the  granting  of  fur- 
loughs and  discharges  in  hospitals,"  approved  May  1st,  1863.     February  17,  1864,  ch.  48 194 

Military  courts,  act  organizing,  amended.  An  Act  to  amend  an  act  entitled  "An  Act  to  organize  mili- 
tary courts  to  attend  the  army  of  the  Confederate  States  in  the  field,  and  to  define  the  powers 
of  said  courts/'  approved  October  9,  1862.     February  17,  1864,  ch.  49 v 194 

Appointment  of  General  <md  Lieutenant   Generals.     An  act  relating   to  the   appointment  of  a  general 

and  lieutenant  generals.     February  17,  1864,  ch-  50 195 

Articles  of  war,  amended.     An  Act  to  amend  the  sixty-fifth  article  of  war.     February  17, 1864,  ch.  51.  195 

Impressment  of  meat  for  the  army.     An  Act  to  authorize  the  impressment  of  meat  for  the  use  of  the 

army  under  certain  circumstances.     February  17,  1864,  ch.  52 K 196 

Additional  appropriations  for  the  support  of  the  Government,  for  the  fiscal  year  ending  June  30,  1864. 
An  Act  to  make  additional  appropriations  for  the  support  of  the  Government  of  the  Confederate 
States  of  America,  for  the  fiscal  year  ending  June  30,  1S64.     February  17,  1864,  ch.  53 197  , 

Partisan  Rangers,  act  organizing  bauds  of,  repealed.  A  bill  to  repeal  an  act  to  organize  bands  of  par- 
tisan rangers,  approved  April  31st,  1^62,  and  for  other  purposes.     February  17,  1864,  ch.  54 202 

Auxiliary  bureaus  of  the  War  Department,  west  of  the  Mississippi  river.  An  Act  to  authorize  the  or- 
ganization of  auxiliary  bureaus  of  the  War  Department,  west  of  the  Mississippi  river.  Feb- 
ruary 17,  1864,  ch.  5;">. 202 

Invalid  Corps.     An  Act  to  provide  an  Invalid  Corps.     February  17,  1864,  ch.  56 203 

Milt-age  and  salary  of  members  elect  of  Second  Congress.  An  Act  to  authorize  the  payment  of  mileage 
and  salary  to  members  elect  of  the  Second  Congress  of  the  Confederate  States.  February  17, 
1864,  ch.  57 203 

Promotion  of  officers,  &e.,  for  distinguished  skill  or  valor.     An  Act  to  authorize  the  promotion  of  officers, 

non-commissioned  officers  and  privates  for  distinguished  skill  or  valor.     Feb.  17,  1864,  ch.  58...  204 

Engineer  Troops.     An  Act  to  amend  the  act  entitled  "An  Act  to  provide  and  organize  engineer  troops 

to  serve  during  the  war,"  approved  20th  March,  1S63.     February  17, 1S64,  ch.  59 204 

Appointment  of  additional  number  of  officers,  &c„  in  the  Engineer  Corps.     An  Act  to  amend  the  act  of 

Aprii  1st,  1862,  and  September  23d,  1862.     February  17,  1864,  ch.  60 204 

County  of  Noxubee,  -Mississippi,  attached,  to  Southern  judicial  division  of  said  State.  An  Act  to  attach 
the  county  of  Noxubee,  in  the  State  of  Mississippi,  to  the  Southern  judicial  division  of  said 
State.     February  17,  1864,  ch.  61 2(15 

State  Tax  Collectors.  An  Act  to  be  entitled  "An  Act  in  relation  to  the  qualification  of  State  Collec- 
tors.'    February  17,  1S64,  ch.  62 205  ' 

Currency  reduced,  and  a  ncu:  issue  authorized  of  notes  and  bonds.     An  Act  to  reduce  the  currency  and 

authorize  anew  issue  of  notes  and  bonds.     February  17,  1864,  ch.  63 205 

>    Additional  taxes  levied.      An  A<-t  to  levy  additional  taxes  for  the  common  defence  and  support  of  the 

Government.     Feb.  17,  1864,  cn.*64 208 

Organization  of  foreen  for  the  war.     An  Act  to-organize  forces  to  serve  during  the  war.     February  17, 

1864,  eh.  *65......" 211 

Taxes.     An  Act  to  amend  an  act  entitled  "An  Act  to  lay  taxes  for  the  common  defence  and  carry  on 

the  Government  of  the  Confederate  States,"  approved  April  24th.  1863.     Feb.  17,  1864,  ch.  66..  215 

Assessment  and  collection  of  taxes,  act  /'or,  amended.     An  Act  to  amend  the  "Act  for  the  assessment 

and  collection  of  taxes,"  approved  May  l^t.  1S63.     February  17,  1864,  ch.  69 227 

Volunteer  Navy.  An  Act  tn  amend  an  act  entitled  "An  Act  to  amend  an  act  entitled  'An  Act  to  es- 
tablish a  volunteer  navy,"  approved  11th  February,  1S64.     February  17,  1864,  ch.  6S 229 

Additional  powers  conferred  mi  •■tuirts  martial,  and  military  courts.     An  Act  to  confer  additional  powers 

upon  courts  martial  :<ud  military  courts      February  17,  1864,  eh.  69 22y  ■ 

Compensation  of  route  and  special  agents  of  the  Post-  Office  Department,  increased.  An  Act  to  author- 
ize  the    increase  id"  compensation  to   route  and   special   agents  of  the   Post-Office  Department. 

February  17,  1864,  ch.  70 •. 230 

Tobacco  for  the  Army.     An  Act  to  provide  fepbaccg  for  the  army.     February  17,  1S64,  ch.  71, 230 

Two  bureaus  establinhrd  in  connection  with  the  agency  of  the  treasury  for  the  trans- Mississippi  Depavt- 
ment.  An  Act  to  be  entitled  An  Ac  to  establish' and  organize  two  bureaus  in  connection  with 
the  agency  of  the  treasury  for  the  trans-Missiseippi  Department,  one  of  which  is  to  be  known 
as  the  bureau  of  the  Auuitor,  and  the  other  as  the  bureau  of  the  Comptroller  for  the  trans- 
Mississippi  Department.     February  17.  1864,  eb.  72, 230 

Additional  clerks  for  the  Xavy  JJcpiirtment.     An  Act  to  authorize   the  appointment  of  two  additional 

clerks  for  the  Navy  Department.     February  17,  1864,  ch.  73 232 

Retiring  officers  of  the  army.     An  Act  to  provide  for  retiring  officers  oi  the  army.     February  17,  1864, 

ch.  74........ '. 232 

Engineer  Troops.     An  Ace  to  amend  an  act  entitled  "An  Act  to  provide  and  organize  engineer  troops 

to  serve  during  the  war/'  approved  March  20th,  1863.     February  17,  1S64,  ch.  75, 233 

Ensigns  in  the  army,  office  of,  evented.  An  Act  creating  the  office  of  ensign  in  the  army  of  the  Con- 
federate States.     February  17,  1.864,  ch.  76, / 234 

Drunkenness  in  the  army  punished.     An  Act    to  amend  An  Act  entitled  *'  An  Act  to  punish  drunken- 

nesg  in  the  army,"  approved  April  21st,  1862.     February  17,  1864,  chi  77,».».*. ...... ,..„.,, ,  234 


vi  LIST  OF  THE  PUBLIC  ACTS  OF  CONGRESS. 

PAGE. 

Additional  appropriations  for  the  support  of  the  Government  for  the  fweal  year  ending  June  30,  1864. 
An  Act  supplemental  to  the  Act  entitled  "  An  Act  to  make  additional  appropriations  for  the 
support  of  the  Government  of  the  Confederate  States  of  America  for  the  fiscal  year  ending 
June  30,  1864.     February  17,  1864,  ch.  78, 234 

Free  Negroes  and  JSlaoes,  employment  of,  in  eertain  capacities.  An  Act  to  increase  the  efficiency  of  the 
army  by  the  employment  of  free  negroes  and  slaves  in  certain  capacities.  February  17,  1864, 
ch.79,.'. 235 

PUBLIC  RESOLUTIONS.     . 

No.  1.     Compensation  of  the  Pnhlic  Printer.     Joint  resolution  in  relation  to  public  printer.     January 

5,  1864 , 237 

No.  2,  Thanks  of  Congress  to  General  Robert  E.  Lee  and  his  command.  Joint  resolution  of  thanks 
to  General  Robert  E.  Lee,  aad  to  tbe  officers  and  solders  under  his  command.     January 

8,1864, . 237 

No.  3.     Resolution  .relating  to  the  War.     Joint  resolution  in  relation  to  the  war.     January  22,  1864,...  237 
4No.  4.     Thanhs  of  Congress  to   Major  Yon    Borck.     Joint  resolution   of  thanks  to  Major  Von  Borck. 

January  30,  1S64, , 238 

No.  5.  Salaries  of  Judges  of  District  Courts  of  Virginia.  Joint  resolution  in  relation  to  the  sala- 
ries of  the  judges  of  the  district  courts  of  tbe  Confederate  States  for  the  State  of  Vir- 
ginia.    January  30,  1864 238 

Thanks  of  Congress  to  the    Tennessee   Troops.     Joint  resolution   of  thanks  to  the  Tennessee 

Troops  who  hare  re-enlisted  for  the  war.     February  3,  1864, 239 

Thanhs  of  Conqress  to  North  Carolina  droops.     Joint  resolution  of  thanks  to  North  Carolina 

Troops.     February  6,  1864, 239 

Thanks  of  Congress  to  Louisiana    Troops.     Joint  resolution  of  thanks  to  the  Troops  from  the 

State  of  Louisiana  in  the  army  of  Tennessee.     February  6,  1864, 240 

Thanks  of  Congress  to  Alabama  Troops.     Joint  resolution  of  thanks    o  the  Alabama  Troops, 

who  have  re-enlisted  for  the  war.      hebruary  6.  1864, 240 

Thanks  of  Congress  to  Florida  Troops.    Joint  resolution  of  thanks  to  certain  Florida  Troops. 

February  6.  1864, 240 

Thanks  of  Congress  to  the  Officers  and  ^Troops  commanded  by  Major  General  Rodes.  Joint 
resolution  of  thanks  to  the  division  commanded  by  Major  General  Rodes.  Februaiy  6. 
1864 '..., .'  241 

Thanks  of  Congress  to  Brigadier  General  S.  D.  Raniseur's  Brigade.  Joint  resolution  of 
thanks  to  Brigadier  General  S.  D.  Ramseui's  brigade  of  North  Carolina  Troops  for  ten- 
dering their  services  for  the  war.     February  6,  1864, 241 

Thanks  of  Congress  to  Colonel  Thomas  G.  Lamar  and  Officers  and  Men.  Joint  resolution  of 
thanks  to  Colonel  Thomas  Gb  Lamar  and  the  officers  and  men  engaged  in  the  defence  of 
Secessionville.     Fcbiuary  8,  3  804, 241 

Thanks* of  Congress  to  Captain  Odium,  Lieutenant  Dowling,  and  the  men  under  their  com- 
mand.    Joint  resolution  of  thanks  to  Captain   Odium  and  Lieutenant  Bowling,  and  the 

men  under  their  command,     February  8, 1864, 242  ' 

No.  li.  Thanks  of  Congress  to  General  Beauregard  and  his  command.  Joint  resolution  of  thanks  to 
General  Beauregard  and  the  officers  and  men  of  his  command,  for  their  defence  of  Charles- 
ton, South  Carolina.     February  8,1864,..' 242 

No.  16.  Thanks  of  Congress  to  Major  General  Patrick  U.  Cleburne  and  his  command.  Joint  resolu- 
tions of  thanks  to  Major  General  Patrick  K.  Cleburne  and  the  men  and(  officers  under 
his  command,  for  distinguished  services  at  Ringgold  Gap,  in  the  State  of  Georgia,  No- 
vember twenty-seventh,  eighteen  hundred  and  sixty-three.     February  9,  1864 242 

Thanks  of  Congress  to  Officers,  &c,  of  McClung's  Batten/.  Joint  resolution  of  thanks  to  the 
officers  and  men  of  McClung's  battery.     February  13,  1S64, 243 

Thank*  of  Congress  to  the  Tenth  Mississippi  Regiment.  Joint  resolution  of  thanks  to  the 
tenth  Mississippi  regiment.     February  13.  1864 243 

Subsistence  allowed  nick  and  mounded  soldiers  in  hospitals.  Joint  resolution  to  declare  the 
meaning  of  *'  An  Act  allowing  hospital  accommodations  to  sick  and  woubded  officers." 
February  13,  1864, 243 

Thanks  of  Congress  to  •Virginia  Troops  ot  fircrrtf's  Bluff.  Joint  resolution  of  thanks  to  the 
Virginia  Troops  stationed  at  JJrewry's  Bluff".     February  15.  1861, 243 

Thanks  of  Congress  to  the  Twenty -eighth  and  Thirteenth  Regiments  of  North  Carolina.  Joint 
resolution  of  thanks  to  tbe  officers  and  men  of  the  twenty-eighth  and  thirteenth  regi- 
ments of  North  Carolina  Troops.     February  15,  1864 v 244 

Thanks  of  Congress  to  the  Third  Gen/gift  Regiment.  Joint  resolution  of  thanks  to  the 
officers  and  men  of  the  third  Georgia  regiment.     February  15,  1864,. .I| * 244 

Thanks  of  Congress  to  Twenty- Second  Virginia  Regiment.  Joint  resolution  of  thanks  to  the 
officers  aud  men  uf  the  twenty-second  Virginia  regiment.     February  15,  1864, 244 

Thanks  of  Congress  to  Hart's  Battery,  Hampton's  Legion.  Joint  resolution  of  thanks  to 
Hart's  Battery,  Hampton's  Legion,  South  Onrolina  volunteers.     February  15,  1864 245 

Thanks  of  Congress  to  the  Sixteenth  Mississippi  Regiment.  Joint  resolution  of  thanks  to  the 
sixteenth  Mississippi  regiment.     February  15,  1864, 245 

Thanks  of  Congress  to  the  Forty-sixth  and  Fifty-fifth  Regiments  of  Tennessee  Volunteers. 
joint  resolution  of  thanks  to  the  forty-sixth  and  fifty-fifth  regiments  of  Tennessee  volun- 
teers, at  Mobile.     February  15,  1864, 245 


No. 

B. 

No. 

7. 

No. 

S. 

No. 

9. 

No. 

10, 

No. 

11, 

No. 

12, 

No. 

18. 

No. 

14. 

No. 

17, 

No. 

18. 

No. 

19. 

No. 

20, 

No. 

21, 

No. 

22 

No. 

23. 

No. 

24, 

No. 

2d. 

No. 

2«: 

No. 

27. 

N.j. 

28. 

No. 

29. 

No. 

•so, 

No. 

O  1  . 

No. 

32, 

No. 

34 

No. 

35. 

No. 

36. 

No. 

37. 

LIST  OF  THE  PUBLIC  ACTS  OF  CONGRESS.  vii 

PAGE. 

Thank*  of  Congress  to  Alabama  Soldiers.^  Joint  resolution  of  thanks  to  the  soldiers  from  the 
State  of  Alabama  who  have  re-enlistea  for  the  war.     February  15,  1864, 245 

Thanks  of  Congress  to  the  Seventh  and  'Twelfth  Virginia  Regiments.  Joint  resolution  of 
thanks  to  ihe  officers  and  men  of  the  seventh  and  twelfth  regiments  Virginia  Troops. 
February  15,1864,. •. 246 

Thanhs  of  Congress  to  Lomax's  Brigade,  Joint  resolution  of  thanks  to  the  officers  and  men 
of  Lomax's  brigade.     February  15,  1864, * ...(246 

Thanhs  of  Congress  to  Georgia  Troop*.  Joint  resolution  of  thanks  to  the  troops  re-enlisting 
fpr  the  war  from  the  State  of  Georgia.     February  15,  1864, 246 

Thanhs  of  Congress  to  certain  Virginia  Regiments.  Joint  resolution  of  thanks  to  certain 
Virginia  regiments  who  have  re-enlisted  for  the  war.     February  15, 1864, 246 

Thanhs  of  Congress  to  Commander  John  Taylor  Wood  and  Ms  command.  Joint  resolution  of 
thanks  to  Commander  John  Taylor  Wood  and  the  officers  and  men  under  his  command, 

for  daring  and  brilliant  conduct.     February  15, 1864, 247 

No.  33.  Thanhs  of  Congress  to  certain  North  Carolina  Regiments.  Joint  resolution  of  thanks  to  the 
fifteenth,  twenty-seventh  and  thirtieth  regiments  of  North  Carolina  Troops  for  their 
patriotic  devotion  in  re-enlisting  for  the  war.     February  15,  1864, ; 247 

Thanhs  of  Congress  to  Douglas'  (Texas)  Battery.  Joint  resolution  of  thanks  to  the  enlisted 
men  of  Douglas'  (Texas)  Battery.     February  16,  1864,.. ..i 247 

Thanhs  of  Congress  to  certain  North  Carolina  Regiments.  Joint  resolution  of  thanks  to  the 
fifteenth  and  twenty -seventh  regiments  of  North  "Carolina  .Troops,  Cooke's  brigade. 
February  16,  1864, 247 

Thanhs  of  Congress  to  Ninttt  Alabama  Regiment.  Joint  resolution  of  thanks  to  the  Ninth 
Alabama  regiment.     February  16,  1864, 248 

Thanks  of  Congress  to  Lieutenant  General  E.  Kirby  Smith  and  his  Command.  Joint  resolu- 
tion of  thanks  to  Lieutenant  General  E.  Kirby  Smith,  for  the  battle  of  Richmond,  Ken- 
tucky, and  to  his  Lieutenants,  so  specially  commended  by  him,  and  to  all  the  officers  and 

soldiers  of  hi3  command  in  that  battle.     February  17,  1864, 248 

No.  38.  Thank*  of  Congress  to  Poague's  Artillery  Battalion.  Joint  resolution  of  thanks  to  the  officers 
and  men  of  Poague's  artillery  battalion,  for  re-enlisting  during  the  war.  February  17, 
1864, .' 249 

Thanhs  of  Congress  to  the  Pee  Bee  Artillery.  Joint  resolution  of  thanks  to  the  Pee  Dee  Ar-1 
tillery  of  South  Carolina  volunteers.     February  17,  1864, 249 

Thanks  of  Congress  to  McGowan's  Brigade.  Joint  resolution  of  thanks  to  the  officers  and 
men  of  McGowan's  brigade,  consisting  of  Orr's  rifles,  the  first,  twelfth,  thirteenth  and 
fourteenth  regiments  of  South  Carolina  volunteers.     February  17,  1864, 249 

Thanks  of  Congress  to  General  N.  B.  Forrest  and  his  command.  Resolution  of  thanks  to 
General  N.  B.  Forrest  and  the  officers  and  men  of  his  command.     February  17,  1864,....  250 

Thanhs  of  Congress  to  Lieutenant  General  Longstreet.  Joint  resolution  of  thanks  to  Lieu- 
tenant G-eneral  Longstreet  and  the  officers  and  men  of  his  command.  February  17,  1864,  250 

Soldiers  detailed  for  clerical  duty  in  Richmond,  allowed  the  increased  compensation  of  civil 
officers  and  employees  in  the  departments  at  Richmond.  Joint  resolution  construing,  an 
"Act  to  increase  the  compensation  of  civil  officers  and  employees  in  the  President's 
office  and  the  Executive  and  Legislative  Departments  at  Richmond,  for  a  limited  period," 

approved  January  thirtieth,  eighteen  hundred  and  sixty-four.     February  17,  1864, 250 

No.  44.  Thanks  of  Congress  to  Major  General  J.  E.  B.  Stewart  and  his  command.  Joint  resolution  of 
thanks  to  Major  General  J.  E.  B.  Stewart  and  the  officers  and  men  under  bis  command. 
February  17,  1864, 250 

Thanks  of  Congress  to  thirty-seventh  Mississijypi  Regiment.  Joint  resolution  of  thanks  to  the 
thirty- seventh  Mississippi  regiment.     February  17,  1864, 251 

Address  to  the  people,  adoption  and  publication  of.  Joint  resolution  in  reference  to  the 
adoption  and  publication  of  an  address  to  the  people  of  the  Confederate  States.  February 
17,1864, ( 251 

Thanhs  of  Congress  to  Thirty-seventh  North  Carolina  Regiment.  Joint  resolution  of  thanks  to 
the  officers  and  men  of  thirty-seventh  regiment  of  North  Carolina  Troops.  February 
17,1864, ;. 251 

Daily  wages  of  soldiers  and  employees  of  the  Government  exempted  from  taxation.  Joint 
resolution  explanatory  of  the  Act  entitled  "  An  Act  to  lay  taxes  for  the  common  defence 
and  carry  on  the  Government,"  approved  the  twenty-fourth  day  of  April,  eighteen  hun- 
dred and  sixty-three.     February  17,  1864, 251 

Thanks  of  Congress  to  the  Surry  Light  Artillery.  Joint  resolution  of  thanks  to  the  Surry 
Light  Artillery.    February  17,  1864, » , , 252 


No. 

3i>. 

No. 

40. 

No. 

41. 

No. 

42. 

No. 

48. 

No. 

45. 

No. 

16". 

No. 

47. 

No. 

48. 

ERRATA. 

Page.  Ch.     Sec.  Line. 

181  24         9  For  "  consigners,-'  (in  side  note,)  read  "  consignees." 

184  27  For  "  1863,"  (in  side  note,)  read  "1864."' 

194  46  For  "2864,"  (in  side  note,)  read  "1864." 

194  49  For  "  way,"  (in  side  note,)  read  "array." 

250  Res.  43,  1      For  "  Thar,"  read  "That." 


PUBLIC  ACTS  OF  THE  FIRST  CONGRESS 


OP    THE 


CONFEDERATE    STATES, 


Passed  at 'the  fourth  session,  which  teas  begun  and  held  at  the  city  of 
Richmond,  in  the  State  of  Virginia,  on  Monday,  the  seventh  day  of 
December,  A.  D.,  1863,  and  ended  on  Thursday,  the  eighteenth  day  of 
February,  1864. 

Jefferson  Davis,  President  Alexander  H.  Stephens,  Vice- 
President,  and  President  of  the  Senate.  Thomas  S.  Bocock, 
Speaker  of  the  House  of  Representatives. 


Chap.  I. — An  Act  to  amend  so  much  of  section  eleven  of  the    Tax  Law  as  requires  one-      Dec.  28,  lflft3. 
tenth  of  the  Sweet  Potatoes  produced  this  year  to  be  paid  to  the  Government.  — *- 


The  Congress  of  the  Confederate  States  of  America  do  enact,  That  ^ee  ™P*j'>  ch-  3°' 
so  much  of  section  eleven  of  "An  act  to  lay  taxes  for  the  common  '  "•!  ■  """ 
defence,  and  carry  on  the  Government  of  the  Confederate  States,"  ap-  Producers  of 
proved  April  twenty-fourth,  eighteen  hundred  and  sixty-three,  as  requires  sweet  potatoes,  in 
farmers  and  planters  to  pay  one-tenth  of  the  sweet  potatoes  produced  i»  '!je  7oar  1SP'3,  a"^_ 
the  present  year  to  the  Confederate  Government,  be  so  amended  as  to  Co«nnutatio  n  by 
authorize  the  producers  of  sweet  potatoes,  in  the  year  eighteen  hundred  payment  of  tha 
and  sixty-three,  to  make  commutation  by  payment  of  the  money  value  money  value  of  the 
of  the  tithe  thereof,  instead  of  payment  in  kind,  at  rates  to  be  fixed  by  stea(j  0f  paT'meirt 
the. commissioners  under  the  impressment  act.  in  kind.  , 

Approved  December  28,  1863. 


Chap.  IX. — An  Act  authorizing  the  tax  in  kind  on  bacon  to  be  commuted  by  collection  of     Dec.  28,  186-3. 
salt  pork  as  an  equivalent.  '  • 


The  Congress  of  the  Confederate   States  of  America  do  enact,    That     Salt  pork  reeeiv- 
assistant  quartermasters  and  other  agents  engaged  in  the  collection  of  for  th*  tax  in  kind 
tax  in  kind  may  be  authorized,  under  orders  and  regulations  made  by  on  bkcon. 
the  Secretary  of  War,  to  demand  and  receive,  in  commutation  for  the  ! 

tax  in  kind  on  bacon,  an  equivalent  therefor  in  salt  pork. 

-    Approved  December  28, 1863. 

■      * 


172  FIRST  CONGRESS.     Sess.  IV.     Gn.  3,  4,  5,  6.     1864. 

Dec.  28,  1863.      Chap.  III. — An  Aet  to-  prevent  the  enlistment  or, enrollment  of  substitutes  in  the  military 
• service  of  the  Confederate  States-. 


military  eerv  ice       The  Csngrest  ef  ihi  Confederate   States  of  America  dfo  enact,    That 
not  allowed  to  fu--  no  person  liable  to  military  service  shall  hereafter  be  permitted  or  allowed 
nigh  substitutes,     ^o  furnish  a  substitute'  for  sueh  service,  dot  shall  any  substitute  be- 
received,  enlisted  or  enrolled  in  the  military  service  of  the  Confederate- 
States. 

Approved  December  28,.  186S-. 


Jan.  5,  1864.        Chap..  IV. — An  Aal  to  put  an  end  to  the  exemption  fr&zt  mil&arg  service  of  these  who* 
have  heretofore  furnished  substitute*. 


TVdereas,  in  the  present  circumstances  of  the  country,  it  requires  the 
aid  of  all  who  are  able  to  bear  arms;    [Therefore] — 
No  person   ex-       lf,e  Congress  of  the  Confederate  States  of  America  do  enact,    That 
tlxy  6  service    b  y  n0  Person  shall  be  exempted  from  military  service  by  reason  of  his  hav- 
reason  of  having  ing  furnished  a  substitute;    but  this  act  shall  not  be  so  construed  as  to 
furnished  a  eubeti- affect  persons  who,  though  not  liable  to  render  military  service,  have,, 
nevertheless,  furnished  substitutes. 
Approved  January  5, 1864. 


tute, 


Jan.  5,  1864.         Chap.  V. — An  Act  providing  for  filing)  vacancies  of  delegates- to   Congreas- in  certain 
Indian  nation?. 


Vacancies  in  the       The  Congress  of  the  Confederate  States  of  America   do  enact,    That 

representation  of  whenever,  by  any  cause,  a  vacancy  shall  occur  in  the  representation  of 

in  Congress,  filled  any  Indian  nation  entitled  to  a  delegate  in  the  Confederate  Congress, 

fcy  special  election,  the  same  shall  be  filled  by  special  election,  after  thirty  days'  notice  of 

flow  election  te- be  saj,j  e]ec^on,  to  be  held  and  conducted  according  to  the  provisions  of  an 

ej"  act  of  Congress,  entitled    "  An  act  to  provide  certain  regalations  for 

holding  elections  for  delegates  to  the  Congress  of  the  Confederate  State* 

1663,  May  1.      ;n  certain  Indian  nations,"  approved  May  first,  eighteen  hundred  and 

'  sixty -thre«;  said  notice  to  be  given  by  the  Governor  or  principal  chief 

of  such  nation,  according  to  the  usual  mode  of  giving  notices  by  such 

nation  or  nations. 

When  this  act  to      Sec.  2.    That  this  act  take  effect  and  be  in  force  from  and  after  it* 
take  effect. 


Approved  January  5, 1864. 


J*n.  6,  1864.        Chap.  VI. — An  Aet  to  eontinxe  in  force  on  aet  entitled  "  An  act  to  provide  fob  the  eom- 

— —      pensation  of  certain  persona  therein  named,"  approved  Mag  the  first,  eighteen  hundred 

and  sixty-three. 

f  See  attach.  72,       The  Congress  of  the   Confederate   States  of  America  do  enact,   That 

Act  of  lStt,  May  the  act  entitled  "  An  aet  to  provide  for  the  compensation  of  certain  per- 

t,  providing    for  SOns  therein  named,"  approved   May  the  first,  eighteen  hundred  and 

Smmia'ioned'offi-  sixty-three,  which,  by  its  own  limitation,  woujd  expire  on  the  first  of 

cera,&c,  on  detail-  January,  eighteen  hundred  and  sixtyrfour,  be,  and  the  same  is  hereby 


w 

McU 


FIRST  CONGRESS.     Sess.  IV.     Oa.  7,  8,  9,  10.     1864.  173 

continued  in  force  until  the  first  of  January,   eighteen  hundred   and  ed  or  detached  s'er- 

■    ,     £•  ■  vice,  continued  in 

Sixty-live.  force  till   January 

Approved  January  6,  1864.  is  is65. ; 


Chap.  VII. — An  Act  to  authorize  the  appointmmt  of  a  Third  Auditor  of  the  Treasury.      Jan.  8,  1864. 


The  Congress  of  the  Confederate  States  of  America  do  enact,    That     Appointment  of 
there  shall  be  appointed  by  the  President,  bj  and  with  the  advice  and  a  Tl^rd  Audlt°rof 
consent  of  the  Senate,  an   Auditor  of  the  Treasury  for  the  Post-oflice 
Department,  who  shall  be  styled  the   Third   Auditor,  and   who  shall  be     Hld  dutles- 
charged  with  all  the  duties  connected   with  the  Post-office  Department 
which  the  First  Auditor  is  now  required  to  perform,  who  shall  receive     Salary. 
for  his  services  a  salary  of  three  thousand  dollars  per  annum. 

Approved 'January  8,  1864. 


Chap.  VIII. — An  Act  to  authorize  the  cancellation  of  certain  Confederate   States  bonds,      Jan.  9,  1864. 
and  the  substitution  of  others  for  them.  


Tlie  Congress  of  the  Confederate   States  of  America,  do  enact,    That      On  cancellation 

the  Secretary  of  the  Treasury  be,  and  he  is  hereby,  authorized,  upon  the  Don°,a  fo°  sfooo" 

receipt  of  satisfactory  evidence  that  the  eight  per  centum  bonds  issued  ooo  eac  .issued  to 

by  him  upon  the  requisitions  of  the  Secretary  of  the  Navy,  dated  Octo-  the  Secretary  of  the 

ber  the  eighteenth  and  twenty-seventh,  eighteen   hundred    and   sixty-  Jfa.vy'  °th"b,  "ds 
o  .,,,  p    i   11  "  i     i  i  ii    i     i  i  ^    to  be  suostituted. 

two,  tor  one  million  ot  dollars  each,  nave  been  cancelled  abroad,  to  sub- 
stitute and  deliver  to  the  Secretary  of  the  Navy  an  equal  number  of 
bonds  of  like  character. 

Approved  January  9,  1864. 


Chap.  IX. — -4a  Act  to  continue  in  force  the  provisions  of  an  act  therein  named:  Jan.  13,  1864.' 


The  Congress  of  the  Confederate  States  of  America,  do  enact,  That  Actof  1862,  dct 
the  provisions  of  an  act  entitled  "An  act  to  increase  the  pay  of  certain  ];?>  (9*®  n."'<:'  on- 
officers  and  employees  of  the  Executive  and  Legislative  Departments,"  ing  the  pay^few- 
approved  October  thirteenth,  eighteen  hundred  and  sixty-two,'  be,  and  tain  officers,  Ac, 
the  same  are  hereby,  continued  in  force  until  otherwise  ordered  by  Con- 00ntioued  in  de- 
gress. 

Approved  January  13,  1864. 


Chap.  X — An  Act  to  provide  for  holding  elections  for  representatives  in  the  Congress  of     Jan.  19,  1864. 
the  Confederate  States  from  the  State  of  Missouri.  " 


The  Congress  of  the  Confederate   States  of  America  do  enact,    That   Elections  for  rep- 
elections  for  representatives  in  the  Congress  of  the  Confederate  States reS8ntatiTe8  in 
for  the  State  of  Missouri  may  be  held  as  follows,  until  the  Legislature  of  gutfoTMUsouri! 
said  State  shall  otherwise  direct:  That  each  voter  shall  be  allowed  to  vote 
one  ticket,  containing  the  name  of  one  person  for  each  one, of  the  seven 
congressional  districts  of  said  State,  and  the  persons  receiving  the  highest 


174  FIRST  CONGRESS.     Sees.  IV.     Ch.  11.     1864. 

Representatives  number  of  votes  for  the  representative  districts,  shall  be  commissioned  aa 
elected  to  be  com-  representatives  by  the  Governor  of  said  State. 

Governor.  by  "^      Sec-  2"    Such  election  shall  be  held  upon  the  first  Monday  in   May 
When  election  next,  and  upon  the  same  day  of  each  second  year  thereafter  during  the 
to  be  held.  war. 

By  what  officers,      Sec.  3.  Such  elections  shall  be  held  by  the  officers  authorized,  or  oper- 
and how  conducte    gong  app0jnle(j  or  provided  by  the  laws  of  said  State  for  the  purpose  of 
holding  such  elections,  and  shall  be  conducted  according  to  the  mode 
prescribed  by  the  laws  of  said  State,  except  so  far  as  the  same  are  modi- 
fied by  this  act. 
Qualification  of     SErj.  4.    In  such  elections,  any  citizen  of  the  Confederate  States  who 
voters.  shall  be  qualified  to  vote  for  a  member  of  the  most  numerous  branch  of 

the  State  Legislature  of  said  State,  shall  be  entitled  to  vote  at  the  place 
or  places  in  said  State,  at  which  he  would  be  entitled  to  vote  in  an  elec- 
tion lor  such  member  of  said  Legislature. 
When    citizens      Sec.  5.  But  in  case  such  citizen  shall  be  in  the  military  service  of  the 
allowed  to  vote  at  Confederate  States,  or  in  case  he  shall  be  driven  from  his  home  by  the 

any  place  of  voting  •  i>  ,  •  i        i  i  t  ,        i  .» 

in  eaid  State  or  in  occupation  ot  his  country  by  the  public  enemy,  or  by  the  movements  of 

the  camps  of  the  the  enemy's  troops,  or  in  case  the  election  cannot   be   held   at  the  usual 

anT-  places  of  holding  the  same,  by  reason  of  such  occupation  or  movements, 

then  such  citizen  shall  be  allowed  to  vote  at  any  place  of  voting  in  said 

State,  or  in  the  camps  of  the  army,  as  hereinafter  provided. 

How  election      Sec.  6.  Such  elections  for  representatives,  when  held  in  the  camps  of  the 

oonducted   when  ar        g]lajj   be  conducted   as  follows:    In   every  army  corps,  division,  or 

hell    in  the  camps  "■■.,,•■.,  ,        ,     e         ,  .  J  i.         ■  \     c 

Df  the  army.  command,  the   colonel  ot  each   regiment,  or  other  officer  in  command  or 

any  less  body  on  detached  service,  shall   appoint  two  judges   and   three 
clerks  to  open  and  hold  such  election,  who  shall  hold  the  same  and  make 
out  the  poll-books  and  returns,  under  the  same  rules  and  regulations,  as  far 
as  practicable,  as  if  the  same  were  opened  and  held  at  the  usual  places  of 
holding  the  same  in  said  State,  and  shall  allow  all  persons  entitled,  to  vote 
therein. 
Returns  of  snch      gEC_  fw   fhe  returns  of  such  elections  in  camps  shall  be  forwarded  by 
.ons  id  camps.  j1)e  severa]  commanding  officers,  appointing  the  judges  and  clerks  as  afore  - 
said,  to  the  highest  officer  in. grade,  and  the  senior  of  the  grade  from  said 
State,  for  which  the  same  is  held  in  the  encampment  or  army,  in   which 
the  same  is  held,  whose  duty  it  shall  be,  at  once,  to   forward  the  same  to 
the  Governor  of  the  State,  or  the  same  may  be,  if  more  convenient,  for- 
warded by  such  commanding  officer  directly  to  the  Governor. 
When  elections      Sec.  8.  In  case  the  exigencies  of  the  public  service  prevent  the  holding 

in  camps  may  be0f  ^ne  e]ections  in  any  camp  under  this  act,  at  the  time  provided  by  law. 
the  same  may  be  held  at  any  time  within  ten  days  after  the  preventing 
cause  may  cease;  the  time  for  holding  the  same  to  be  fixed  by  the  officer 
authorized  to  appoint  the  judges  and  clerks. 

and   clerks"  by      Sec.  "•  Such  officer  shall  be  authorized  to  administer  the  proper  oaths 

whom  administer-  to  the  judges  and  clerks,  or  they  may  administer  the  same  to  each  other. 

«'!■  Sec.  10.  Every  person  concerned  in  holding  such  election  shall  take  an 

Oath  of  persons     ^  t    support  the  Constitution  of  the  Confederate  States,  and  to  discharge 

concerned  in  hold-     .  .rr  .  -• ■  ,  >  c 

in°-  such  election,  his  duty,  in  holding  such  election,  faithfully  and  impartially. 

Approved  January  19,  1864. 


Jan    22  1864.      CnAP.   XI. — An  Act  to  prevent  the  procuring,  aiding,  and  assisting  persons  to  desert 
' !__  from  the  army  of  the  Confederate  States,  and  for  other  purposes. 


Procuring,   aid-       The  Congress  of  the   Confederate  States  of  America  do  enact,  That 
ing  and  asdistingevery  person  not  subject  to  the  rules  and  articles  of  war,  who  shall  pro* 


FIRST  CONGRESS.     Sess.  IV.     Ch.  12,  13.     1864.  175 

cure  or  entice  a  soldier  or  person  enrolled  fur  service  in  the  army  of  t&eper?ons  t>   desert 
Confederate  States  to  desert;  or  who  shall  aid  or  assist  any  deserter  i'ruin  rom     e  arm^; 
the  army,  or  any  person  enrolled  for  service,  to  evade  their  proper  com- 
mauders,  or  to  prevent  their  arrest  to  be  returned  to  the  service;  or  who 
shall  knowingly  conceal  or  harbor  any  such  deserter;  or  shall  purchase     Concq^jins;  or 
from  any  soldier  or  person  enrolled  for  service  any  portion  of  his  arms,  harborlDS  desert- 
equipments,  rations  or  clothing,  or  any  property  belonging  to  the  Con-     Purchasing 
federate  States  or  any  officer  or  soldier  of  the  Confederate  States,  shall,  from  a  soldier  his 
upon  conviction  before  the  District  Court  of  the  Confederate  States,  having  a""B>  &0->  °?  PJ°P" 
jurisdiction  of  the  offence,  be  fined  not  exceeding  one  thousand  dollars,  tDe  c.  S.,  or°anT 
and  be  imprisoned  not  exceeding  two  years.  oflicer  or  soldier. 

Approved  January  22, 1864.  Penalty- 


Chap.    XII. — An    Act  appropriating    one  hundred    thousand  dollars  for  the  use   and     Jan.  22,  1SC4. 
benefit  of  the  Cherokee  Nation,  • 


Whereas,  by  the  forty-fifth  article  of  the  treaty  between  the  Confede-  Preamble, 
rate  States  of  America  and  the  Cherokee  Nation,  the  said  Confederate 
States  promised  to  collect  and  pay  over  to  the  Cherokee  Nation  the 
annual  interest  upon  the  several  sums  of  money  invested  by  said 
nation  in  stocks  of  certain  States  of  the  Confederate  States  ;  and 
whereas,  by  reason  of  the  war  with  the  United  States,  it  is  impracti-  • 
cable  to  make  such  collection  ;  and  whe^as,  there  is  good  reason  to 
believe  that  the  citizens  of  said  nation  are  greatly  in  need  of :  the 
money  thus  due  them  :     Therefore, 

The  Congress  of  the  Confederate   States  of  America,  do  enact,  That     Appropriation  of 
the  sum  of  one  hundred  thousand   dollars  be,  and  the  same  is  hereby,  $100>0|)I)  iuT  ,the 
appropriated  out  of  any  money  in   the   treasury,  not   otherwise   appro-      ero  ee  ■Natl0n- 
■  priated,  for  the  use  and  benefit  of  the  Cherokee  Nation. 

Sec.  2.  The  said  sum  of  "money  shall  be  forwarded  without  delay  by  Bureau  of  In- 
the  Bureau  of  Indian  Affairs  to  the  proper  representatives  of  the diau  Affairs  to  for- 
Cherokee  Natron.  ward  the  money- 

Sec;  3.  It  is  hereby  expressly  understood  that  said  one  hundred  thou-  Cherokee  Nation 
sand  dollars  is  to  be  returned  by  the  said  Cherokee  Nation  when  peace  to  return  the  same, 
shall  be  ratified  between  the  United  and  Confederate' States,  or  that  the  °^b  £'  dS'  ^H 
said  Confederate  States  shall  be  reimbursed  out  of  the  interest  on  said  (he  interest  on  oer- 
stocks  which  may  then  be  due  and  collected.  tain  stocks. 

Approved  January  22,  1864. 


Chap.  XIII. — An  Act   authorizing  chaplains,  in  certain  cases,  to  draw  forage  for  one     jan   90   1804 

horse.  ' " 


The  Congress  of  the.  Confederate  States  of  America  do  enact,  That  Chaplains  in  the 
chaplains  in  the  army,  in  actual  service  in  the  field,  shall  be  entitled  toarmy  entitled  to 
draw  forage  for  one  horse  :  Provided,  The  chaplain  has  a  horse  in  his ^orS?.  "*  "^^ 
use.  Proviso. 

Apprvoed  January  22,  1861. 


176  FIRST  CONGRESS.     Sess.  IV.     Oh. -14,  15,  16.     1864. 

Jan.  27,  IS6-4.       Chap.  XrV. — An  Act  to  authorize  the  appointment  of  an  agent  of  the   Treasury  Depart' 
ment  tcest  of  the  Mississippi. 


Appointment  of      The  Congress  of  tJie  Confederate   States  of  America  do  enact,  That 

agent  of  the  Treas-tijg  President  shall,  by  and  with  the  advice  and  consent  of  the  Senate, 

west  of  the  Missis- aPP°'n*  an  agent  0I>  the  Treasury  Department,  whose  duty  it  shall  be  to 

sippi.  reside  west  of  the  Mississippi,  at  such  place,  and  to  discharge  such  duties, 

as  shall,  from  time  to  time,  be  assigned  him  by  the  Secretary  of  the 

Salary.  Treasury,  with  a  salary  of  three  thousand  dollars  per  annum,  payable 

quarterly,  in  advance. 

Duties.  Sec.   2.  The  Secretary  of  the  Treasury  shall  have  power  to  give 

direction  to  the  said  agent  to  discharge  any  duty  or  function  on  the 

other  side  of  the  Mississippi  which  he,  the  said  Secretary,  is  competent 

Clerks.  to  discharge  ;  and  shall  also  have  power  to  authorize  the  employment  of 

Regulations  for  such  clerks,  and  to  prescribe  such  regulations  for  the  government  of  such 

the  Government  of  agenj.  an|j  cierks  as,  from  time  to  time,  the  said  Secretary  may  deem 

Salaries  of  clerks,  proper  :  Provided,  That  such  clerks  shall  receive  the  salaries  provided 

by  law  for  similar  services  in  the  Treasury  Department. 
When  this  act  to      Sec.  3.  That  this  act  shall  expire  on  the  day  of  the  ratification  of  a 
expire.  treaty  of  peace  between  the  Confederate  States  and  the  United  States 

of  America. 
Approved  January  27, 1864. 


j        nn   icg  i        Chap  XV. — An  Act  to  amend  "  An  Act  to  provide  a  mode  of  authenticating  claims  for 

' '__      money  ayainst  the    Confederate  States  not  otherwise  provided  fur,"  approved  August 

30,  1861.- 

Act  of  Ang.  30,  The  Congress  of  the  Confederate  State's  of  America  do  enact,  That 
if  61,  f  i,  requiring  so  much  of  the  first  section  of  said  act  as  requires  the  Attorney  General  to 
eraiAto°  renort *to  rePort  to  Congress  upon  said  claims  be,  and  the  same  is  hereby,  repealed. 
Congress  claims      APPROVED  January  30,  1864. 

against  C    S.,  re- 
pealed. 

»• 

Jan.  30   1S6-4.      Chap.  XVI — An  Act  to  increase  the  co7npensation  of  certain  civil  officers  and  employees 

. '. .       in  the  President's  office  and  in  the  Executive  and  Legislative  Departments,  at  Richmond, 

for  a  limited  period. 

Salaries  of  civil  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
officers  and  e  m  -  the  salaries  and  compensation  of  all  civil  officers  and  employees  in  the 
plojees  in  the  Pre- p     id     t.     ffi       and  j    tlle  Executive  and  Legislative  Departments,  at 

sident  s  office  and^.  ,       '  ,.  ,      .        ,       °.  ,   ,,r  c' 

in  the   Executive  Puehrnond,  whose  compensation  or  salaries  do  not  exceed  the  sum  ot  two 

and  Legisla  tive  thousand  dollars  per  annum,  shall  be  increased  from  the  passage  of  this 
Departments  at act  t  ^  fifteenth  of  May,  eighteen  hundred  and  sixty-four,  at  the  rate 
Richmond,    in-     „  ,         .      .  .■'■'       °  n       -j  j    nn_  r.   n         » 

creased.  of  one  hundred  per  cent,   per   annum:  Provided,   lhe   same  shall   not 

Proviso.  thereby  be  increased  beyond  the  rate  of  three  thousand  dollars  per 

annum ;  and  the  salaries  of  all  said  officers  whose  compensation  is  above 
two  thousand  dollars,  and  does  not  exceed  the  sum  of  three  thousand 
dollars  per  annum,  shall,  for  the  same  period  of  time,  be  increased  at 
the  rate  of  fifty  per  cent,  per  annum  ;  but  it  is  hereby  expressly  declared 
that  the  increased  compensation  provided  for  in  this  act,  shall  not  be  paid 
to  any  officer  or  employee  in  any  executive  department  of  the  Govern- 
ment, who  is  liable  to  perform  military  duty,  or  is  able  to  bear  arms  in 
the  field,  unless  such  officer  or  employee  shall  first  obtain  a  certificate 
from  the  head  of  the  department  in  which  he  is  engaged,  that  his  ser- 
vices are  absolutely  necessary  to  the  Government,  and  that  his   place 


FIRST  CONGRESS.     Sess.  IV.     Crc  17,  IS.     IS64.  177 

cannot  be  supplied  by  any  one  known  to  the  head  of  the  department 
who  is  not  subject  to  military  duty,  whieh  said  certificate  shall  be  filed 
with  the  Secretary  of  the  Treasury  before  the  money  is  paid;  acd  it  shall 
be  the  duty  of  the  said  Secretary,  at  the  beginniug  of  each  session,  to 
•communicate  a  list  of  all  such  certificates  to  Congress:  Provided,  That 
no  clerk  who,  by  virtue  of  a  military  commission,  receives  rations  er 
'commutation  of  rations,  shall  be  entitled  to  the  benefit  this  act. 
Approved  Jacuary  30,  1864- 


Citap.  XVII. — Aii  Act  to  reyulate  the  collection  of*the  tax  in  kind  upon  tobacco,  and  to      Jan.  30,  1864. 

amend  an  a:t  entitled  "  An  Act  to  lay  taxes  for  the  common  defence  and   carry  on  the  : — 

Government  of  the  6 '  mfederate  Statce,"  approved  April  24,  lSfili. 

.   ^  The  Congress  of  the   Confederate   States  of  America  do  enact,  That     Tax  in  kind  on 
•|fie  tax  in  kind  of  one-tenth  imposed  by  said  act  upon  all  tobaeee  grown  i™^09^  a^enlii 
an  the  Confederate  States,  instead  of  being  collected  by  the  post  quar- 
termaster, shall  be  collected  by  the  agents  appointed  by  the  Secretary  of 
the  Treasury  to  collect  and  preserve  tobacco,  and  the  tax  assessors  shall     Tax  assessors  to 
transfer  their  estimates  of  the  tobacco,  due  from  each  planter  or  farmer,  tran^rcr  t*eir  f,E'1- 
speeifying  both  quantity  and   quality,  to   the  said  agents   or  their  duly  agents,  and  copy- 
authorized   sub-agents,   taking   their  receipts    therefor,  and    shall   also  of   estimates  to 
transmit  a  eopy  of  these  estimates  to  the  Chief  of  the  Produce  Loan  office  ;  pIoduo  e    L  °  a  n 
and  when  said  tobacco  shall  have  been  eollected,  the  said  agents  shall  be  ' 
liable  for  its  safe  custody. 

Sec.  2.  That  each  farmer  and  planter,  not  earlier  than  the  first  day    When  an'!  whefo 

of  June,  nor  later  than  the  fifteenth  day  of  July,  shall  deliver  his  tithe  tithe,  °,r.  t°h™°°  to 
„  ,   ,      '      .  .   .  ,  .*  .:•',■  ,     „  ,     ,      be   delivered,  and 

©I  tobacco  m  prising  order,  put.  up  in  convenient  parcels  tor  traiasp'orta-  -ln  wtlat  0^\eYi 

tion,  at  the  nearest  prizing  depot,  of  whieh  there  shall  be  not  less  than 
one  established  in  each  county  by  the,  agents  for  the  collection  and  pre- 
servation of  tobaeco,  where  the  said  tobacco  shall  be  prized  and  securely    Prizing  depots  to 
packed  in  kogsheads  or  other  packages,  suitable  for  market,  by  said  be  established, 
agents. 

Sec.  4.  That  the  tax  assessor  shall  require  a  statement  from  each  Statement  ro- 
farmer  or  planter  as  to  the  different  qualities  of  tobacco  raised  by  him,  quired  of  different 
and  shall  assess,  as  clue  the  Confederate  States,  one-tenth  of  each  of  said  J!°a  lUes  8  t0  ao~ 
qualities,  whieh  shall  be  stated  separately  in  his  estimates,  and  shall  be  A=sessment  and 
delivered  separately  by  the  farmer  or  planter  at  the  prizing  depots.  d.C  virv  of  ono- 

Sec.  -tfc  All  aets  and  parts  of  aets,  inconsistent  with  the  fore<i'oin<r,  are  tonth  thereof- 
,        .       ^      .    .  r  '  a       o>  Aets  repealed. 

hereby  repealed. 

'Approved  January  30,  1864. 


Chap.  XVIII. — An  Act  to  extend  the  provision*  of  an  act  entitled  "An  Act  in  relation      Jan.  30,  1864. 
to  the  receipt  of  Counterfeit  Treasury  Notes  by  public  ojicers,"  approved  May  1, 1863.'     


The  Congress  of  the  Confederate  States  of  America  do  enact,  That  Acts  of  Hay  I, 
the  provisions  of  an  act  entitled  "  An  Actnn  relation  to  the  receipt  of  '803,  (see  ante.  p. 
Counterfeit  Treasury  Xot'es  by  public  officer-s,"  approved  May  first,  one  }aij0IJ  to  the11 «. 
thousand  eight  hundred  and  sixty-three,  be,  and  the  same  are  hereby  ceipt  of  counte*- 
■extended,  so  as  to  embrace  all  counterfeit  treasury  notes  received  by  the  feit  treasury  notes 
public  officers  mentioned  in  said  aet,  prior  to  the  first  day  of  January,  extended.0  *"' 
in  the  year  eighteen  hundred  and  sixty-four.  jt  15(54. 

Approved  January  30,  1864. 


178  FIRST  CONGRESS.     Sess.  IV.     Ch.  M,  20,  SI,  8t.     J864. 

Jan.  SO,  1864.      Chap.  XIX. — Are  Acf  to  fit  the  jot?/  and  allowances  of  the   Master  Armorer  of  the  Con. 
—  federate  State*  Armory  at  Richmond,   Virginia. 


Salary  and  al-  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
lowaDces  of  t  h  e  the  Master  Armorer  of  the  Confederate  States  Armory  at  Richmond, 
master  armorer  of  Virginia,  shall  hereafter  receive  a  salary  of  three  thousand  dollars  per 
the  C.  S.  Armory,         °         '  .  n     ,  '     r»     i  ■  ■  i      »i  n 

Richmond.  a»uum  from  the  time  ot  the  passage  ot  this  act,  with  allowances   for 

quarters  aad  fuel,'  of  a  captain  of  iafaatry. 
Approved  January  30,  1864. 


Feb.  3,  1864.        Chap.  XX. — An  Act  to  change  the  tim*  for  the  assemhli-ag  of  Congress  for  its  next  regu- 
~~ " ■  lar  session. 


™a? e  xfVreg"lar      The  Congress  of  the  Confederate  States  of  America  do  enact.    That 

session  of  CongresB    ,  <,     1         •-,       i-    1  c  e    *  e 

to  boon  the  first  the  Congress  of  the  Confederate  States  or  America,  tor  its  next  regular 
Monday  in  May,  session,  shall  assemble  the  first  Monday  in  May,  Anno  Domini,  eighteen 

hundred  and  sixtj'-four,  and  not  the  first  Monday  of  December,  eighteen. 

hundred  and  sixty-four. 

Approved  February  3,  1 864. 


Feb.  S,  186-1.        Chap.  XXI.— An  Act  to  authorize  the  President  to  assign  fudge*  of  military  courts  from.' 

one  eourt  to  another.        ■ 


Presideotmayas-      f]ie    Congress  of   the    Confederate   Slates  of  America  do  enact,    That 

"ne" military  «ourt  ^ie  l>lesuleat  be,  and  be  is  hereby,  authorized,  at  any  time,  to-  assigiv 

to  another.  judges  £om  on8  military  court  to  another,-as,  in  his  judgment,  the  service 

may  require.. 

Act  to  take  effect      Sec.  2.  Be  it  further  enacted.  That  this  act  take  effect  aad  be  ia  fores- 
from  its  passage.    fmm  and  aftei.  ^  passage_ 

Approved  February  3,  1864. 


Feb.  3,  1864.  Chap.  XXII- — An  Act  to  organize  the  Treasury  Note  Bureajt. 


Treasury  note       The,  Congress  of  the.  Confederate  States  of  America  do  enact.    That 

bureau  tobeorgan-  another  bureau  .shall  be  organized  in  the  Treasury  Department,  to  W  known 

as  the  Treasury  Note  Bureau,  which  shall   have   charge  of  the   engraving,. 

printing  and  preparing  of  treasury  notes  snd   bonds,   and  of  every   thing 

incidental  thereto. 

Appointment  of  gEa  2  A  chief  of  the  said  bureau  shall  be  appointed  by  the  President^ 
°  Salary  ttreau"     by  and' with  the  advice  and  consent  of  the   Senate,  with  the   same  salary 

Duties.  as  the  other  heads  of  bureaus  in  the  said  Department,  whose  duty  it  shall 

be  to  provide  the  materials  necessary  for  every  issue  of  notes  or  bonds,  and 
to  cause  the  said  notes  and  bonds  to  be  engraved,  printed  and  prepared  for 
issue,  and  to-  superintend  and  have  in  charge  all  the  clerks  employed  in 
and  about  the  said  bureau,  under  the  directi»nand  control  of  the  Secretary 
of  the  Treasury. 

Chief  elerks.  Sec.  3.  The  Secretary  of  the  Treasury  ratay  appoint  a  chief  clerk  of  the 

said  bureau,  to  reside  at  Columbia  during  such  time  as  the  engraving  and 
printing  may  be  conducted  there,  and  another  chief  clerk  at  Richmond  • 

Messengers  and  ;i]g0)  jwo  messengers  and  as  many  clerks,  male  and  female,  as  may  b* 
necessary  t&'conduct  the  business  of  the  bureau.     The  chief  clerk  at  Co- 


FIRST  CONGRESS.     Sess.  IV.     Ch.  23.     1864.  179 

iumbia  shall,  receive  a  salary  of  twenty-five  hundred   dollars  per  annum,     Thtir  salaries, 
payable  quarterly,  and  the  other  clerks  and  the  messengers  shall  receive 
the  same  salaries  as  are  provided  by  law  for  the  clerks  of  the  same  grade 
at  Richnion'd. 

Sec.  4.  The  Secretary  of  the  Treasury  shall  establish  regulations  for  the     Regulations  for 
'  ~     ,  •! ,    ,  ,    »**  i    esvernmont  ot  bu- 

government  and   management  of  the  said   bureau  and   tor  securing  such  °eau_ 

safeguards  against  counterfeit  notes,   bonds  or  coupons,  as  he  may  deem 
expedient.  ' 

Approved  February  3,  1864.  .  ' 


Chap.  XXIJX — An  Act  to  prohibit  the  importation  of  luxuries,  or  of  articles  not  neces-      Feb.  6,  1864. 
$  saries  or  of  common  use.  ■ 


The    Congress  of   the   Confederate  States  of   America  do  enact,    That     The  importation 

„         ,     'n         .  ;.   ■«  ■     i  •      i     ii-  ii       p  i         •  .of  certain   articles 

from  and  after  the  first  day  ot   March  next  it  shall  not  be  lawful  to  import  spccificd  in  sa-^a. 

into  the  Confederate  States  any  brandy,  wines,  or  other  spirits,  or  any  other  dule  A  and  B  of 
article  specified  in  schedule  A  of  an  act  entitled  "An  act  to  provide  reve-^aot  of  May  21  , 
mie  from  commodities  imported   from   foreign   countries,"  approved  May   '  '  ' 
twenty-first,  eighteen  hundred  and  sixty-one,  or  any  goods,  wares  or  mer- 
chandise, enumerated  in  schedule  B  of  said  act,  except  the  following  arti- 
cles: All  things  for  medicinal  purposes,  camphor  refined,  pickles,  molasses, 
pepper,  pimento,  cloves,  nutmegs,   cinnamon,  and   all  other  spices;    soap, 
castile,  Windsor,  and  all  other  toilet  soaps;    sugar  of  all  kinds;    syrup  of 
sugar ;  galloons,  laces,  knots,  stars,  tassels,   tresses  and  wings  of  gold  and 
silver,  or  imitations  thereof,  intended  for  uniforms  of  officers  in  the  military 
or  naval  service. 

■  Sec  2.  And  it  shall  not  be  lawful  to  import  the  following  articles,  enu-  v  aEd  !u  schedule 
merated  in  schedule  C  of  said  act:  Beer,  ale  and  porter;  muffs  and  tip- 
pets, and  all  other  manufactures  of  far,  or  of  which  fur  shall  be  a  compo- 
nent part,  except  caps  and  hats;  carpets,  carpetings,  health  rugs,  bedsides 
and  other  portions  of'  carpeting  of  any  kind  or  description  ;  carriages  and 
parts  of  carriages ;    cider   and   other  beverages   not  containing  alcohol;  " 

clocks  and  pai  ts  of  clocks ;  cotton  laces,  cotton  insertings,  cotton  trim- 
mings, or  laces  of  thread  or  other  material ;  coral,  manufactured  ;  dolls 
and  toys  of  all  kinds ;  fire-crackers,  sky-rockets,  Roman  candles  and  all 
similar  articles  used  in  pyrotechnics;  furniture,  cabinet  and  house- 
hold; glass,  colored,  stained  or  painted;  India  matting  of  all  sorts;  jet 
and  manufactures  of  jet,  and  imitations  thereof;  jewelry,  or  imitations 
thereof;  manufactures  and  articles  of  marble,  marble  paving  tiles,  slabs  or 
blocks,  and  all  other  marble  ;  matting,  China  or  other  floor  matting  and  ■ 
mats  made  of  flags,  jute  or  grass;  paper  hangings,  paper  for  walls,  and 
paper  for  screens  or  fiie-boards;  paving  and  "roofing  tiles  and  bricks,  and 
roofing  slates  and  fire-bricks  ;  thread  lacings  and  insertings  ;  velvets  of  all 
kinds. 

Sec.  3.  And  it  shall  not  be  lawful  to  import  the  following  articles,  enu-  and  D  and  E  of 
merated  in  schedule  D  of  said  act:  Angora,  Thibet  and  other  goats'  hair,  ^ited  ao'  pr°" 
or  mohair,  unmanufactured;  bananas,  cocoa  nuts,  plaintains  and  oranges; 
cabinets  of  coins,  medals,  gems  and  collections  of  antiquities;  diamonds, 
mosaics,  gems,  pearls,  rubies,  and  other  precious  stones  and  imitations 
thereof,  set  in  gold  or  silver  or  other  metals ;  engravings  bound  or  unbound  ; 
rattans  and  reeds;  paintings  and  statuary;  leaf  and  unmanufactured! 
tobacco  and  cigars ;  or  the  following  articles  enumerated  in  schedule  E: 
diamonds,  cameos,  mosaics,  pearls,  gems,  rubies  and  other  precious  stones 
and  imitations  thereof,  when  not  set. 

Sec.  4.  None  of  the  manufactures  of  metal,  designed  as  either  house- 


180  FIRST  CONGRESS.     Sess.  IV.     Ch.  23.     1864. 

Manufactures  of  hold  or  personal  ornaments,  shall  be  admitted;  and  in  order  to  confine 
metal  designed  as  importations  to  articles  of  necessity  and  of  common  use,  the  Secretary  of 
mined*511'4' UOt  *    tne  Treasury  shall  prescribe  the  maximum  foreign  prices  at  which  and 

Secretary  of  within  which  importations  of  goods  manufactured  wholly  or  partly  of  cot- 
Treasury  to  pre-  ton,  flax,  wool,  or  of  silk,  and  designed  for  wearing  apparel,  and  not  herein 
foreign  "riclTat  P''°hibited,  »**ay  be  made,  and  beyond  which  importations  thereof  shall 
and  within  which  110t  be  made  :  Provided,  That  articles  herein  allowed  to  be  imported  shall 
importations  of  not  be  impressed  by  the  Government  or  its  agents  after  they  have  reached 
goodi  nude  of  cot-  tIle  Confederate  States  :  Provided  further,  That  nothing  herein  contained 

ton,  uax,  wool,  «£c,    ,     .,  ,  ,  .  ,  ..  ..  /  ,./.,,  °  /.   , 

may  be  made.        stull  be  construed  to  prohibit  any  importation  tor  the  use  or  account  ot  the 

Proviso.  Confederate  States,  or  either  of  them  :    Provided  further.    That  this  act 

Further  proviso.  s]lai|  not  ;1pn!y  to  any  article  or  articles  which  have  been  or  shall  be  shipped 

'  '  without  knowledge  of  the  passage  of  this  act,  before  the  first  day  of  March 

next,  but  which  shall  arrive  in  a  Confederate  port  after  |jiat  day. 

Articles  imported      Sec.  5.  That  whenever  any  article  or  articles,  the  importation  of  which 

in  violation  of  this  is  prohibited  by  this  a«t,  shall,  after  the  first  day  of  March  next,  be  im- 

a.ct,  and  the  ship,  .,01-ted  mt0  the  Confederate  States,  contrary  to  the  true  intent  and  mean- 

which  imoo'rted, 'ng  °f  this  act,  or  shall,  after  said  first  day  of  March  next,  be  put  on  board 

forfeited.  any  ship  or  vessel,  boat,  raft  or  carriage,  with  the  intention  of  importing 

the  same  into  the  Confederate  States,  all  such  articles,  as  well  as  all  other 

Owner  to  forfeit  al.tjj  board  the  same  ship  or  vessel,  boat,  raft  or  carriage,  belonging 

and  pay  double  the  i  •■  ■      ,  ,  ,      r     <•  •  °  ■>     i 

value  of  such  ar-  to  the  owner  ot  such  prohibited  articles,  shall  be  forfeited,  and  the  owner 
tides.  thereof  shall,  moreover,  forfeit  and  pay  double  the  value  of  such  articles. 

Penalty  for  im-      Sec.  6.   If  any  article  or  articles,  the  importation  of  which  is  prohibited 
anrtofgthVarntMe1  hi"  this  act>  sha11'  nevertheless,  be  on  board  any  ship  or  vessel,  boat,  raft  or 
prohibited  omitted  carriage,  arriving  after  said   first  day  of  March   next  in   the  Confederate 
in  the  munifest  or  States,  and  shall  be  omitted  in  the  manifest,  report  or  entry  of  the  master, 
entry,  or  without  0,.  lue  person  having  the  charge  or  command  of  such  ship  or  vessel,  boat, 
raft  or  carriage,  or  shall    be  omitted  in  the  entry  of  tbe  goods  owned  by 
the  owner,  or  consigned  to  the  consignee  of  such  articles,  or  shall  be  im- 
ported or  landed,  or  attempted  to  be  imported   or  landed,  without   a  per- 
mit, the  same  penalties,  fines  and  forfeitures  shall  be  incurred,  and  may  be 
recovered  as  in  the  case  of  similar  omission  or  omissions,  landing,  importa- 
tion, or  attempt  to  land  or  import,  in  relation  to  articles  liable  to  duties  on 
their  importation  into  the  Confederate  States. 
Officers  of   the      Sec.  7.  Every  collector,  naval  officer,  surveyor,  or  other  officer  of  the 
customs  may  seize  customs,  shall  have  the  like  power  and  authority  to  seize  goods,  wares  and 

goods  imported  merchandise  imported  contrary  to  the  intent  and   meaning  of  this   act,  to 
contrary    to    this,  ,  .r  .  /.  ■.    ,    ..  .  ,  ■      -,,-,, 

act.  keep  the  same  in  custody  until  it  shall  have  peen  ascertained  whether  the 

same  have  been  forfeited  or  not,  and  to  enter  any  ship  or  vessel,  dwelling- 
house,  store,  building  or  other  place,  for  the  puroose  of  searching  for  and 
Penalty  for  con-  seizing  any  such  goods,  wares  and  merchandise  which  he  or  they  now  have 
cealing  or  buying  by  law,  in  relation  to  goods,  wares  and  merchandize,  subject  to  duty ;  and 
any  such  goods.     ;p  anv  persou   or   persons  shall  conceal  or  buy  any  goods,  wares  or  mer- 
chandize, knowing  them    to  be  liable  to  seizure    by   this  act,  such   person 
or  persons  shall,  on  conviction  thereof,  forfeit  and  pay  a  sum  double  the 
amount  cr  value  of  the  goods,  wares  and  merchandise  so  concealed  or 
r  purchased. 

Additional  oath  Sec.  8.  The  following  additional  .oath  or  affirmation  shall  be  taken  by 
required  of  masters  masters  or  persons  having  charge  or  command  of  any  ship  or  vessel  arri- 
of  vessels.  viltg  at  any  port  of  the  Confederate  States  after  said  first  day  of  March 

next,  viz:  " I  farther  swear  (ot  affirm)  that  there  are  not,  to  t/ie  best 
of  7ni/  knowledge  and  belief,  on  board  [insert  the  denomination  and  naine 
of  the  vessel]  any  goods,  wares  or  merchandise,  the  importation  of  which 
into  the  Confederate  States  is  prohibited  by  law  ;  and  I  do  furjtlier  swear 
(or  affirm)  that  if  I  shall  hereafter  discover  or  know  of  any  such  goods, 
wares  or  merchandise,  on  board  of  the  said  vessel,  or  which  shall  have  been 


FIRST  CONGRESS.      Sess.  IV.     Ch.  24.     1864;  181 

mported  in  the  same,  I  will  immediately,  and  without  delay,  make  due      t 

report  thereof  to  the  collector  of  the  port  of  this  district." 

Sec.  9.    After  said  first  day  of  March   next,  importers,   consignees  or     Additioual  oath 

,        .  .,  .     J  i      •    ,       ..i        /-,  ■   j?   i  cix   i         i     ii  required    uf    1m- 

Rgents,  at  the  time  or  entering  goods  into   the   Confederate   btates,  sliall  porters,  consignors 

take  the  following  additional  oath,  viz  :  "  I  also  swear  (or  affirm)  that  or  agents. 
there  are  not,  to  the  best  of  my  knotvledge  and  belief ,  amongst  the  said 
goods,  wares  or  merchandise,  imported  or  consigned  as  aforesaid,  any  goods, 
wares  or  merchandise,  the  importation  of  which  into  the  Confederate  States 
is  prohibited  by  law ;  and  I  do  further  swear  (or  affirm)  that  if  I  shall 
hereafter  discooer  any  such  goods,  loares  or  merchandise,  among  the  said 
goods,  wares  and  merchandise  imported  or  consigned  as  aforesaid,  I  will 
immediately  and  without  delay  report  the  same  to  the  collector  of  this  dis- 
trict." 

Sec.  10.    All  penalties  and  forfeitures  arising  under  this  act,,  may  be      Penalties  and 

sued  for  and  recovered,  and  shall  be  distributed  and  accounted  for,  in  the  forf8itures,    J»w 
.,      ,  ■        ,  ,  •  i    i      ,,  »       *  i  i  i    .     ,i  u      ;•       sued   for   and    re- 

manner  prescribed  by  the  act  entitled    "An  act  to  regulate  the  collection  covere(j.  howmit- 

of  the  duties  on  imports  «nd  tonnage ;"  and  such  penalties  and  forfeitures  igated  and  remit- 
maybe  examined,  mitigated  or  remitted,  in  like  manner  and  under  theted- 
like  conditions,  regulations  and   restrictions  as  are  prescribed,  authorized 
and  directed,  "by  the  act  entitled,  "  An   act  to  provide  for  mitigating  or 
remitting  the  forfeitures,  penalties  and  disabilities  accruing  in  certain  cases 
therein  mentioned." 

Sec.  11.   That  this  act  shall  expire  on  the  day  of  the  ratification  of  a    When  this   act 
treaty  of  peace  with  the  United  States.  .  t0  expire- 

Approved  February  6,  1864. 


GnAP.  XXIV". — A  bill  to  impose  regulations  upon  the  foreign  commerce  of  the  Confede- 
rate States  to  provide  for  the  public  defen'ce.  jj»eb    g    1864 


Whereas,  the  Confederate  States  are  engaged  in  a  war,  upon  the  success- 
ful issue  of  which  depend  the  integrity  of  their  social  system,  the  form  Preamble, 
of  their  civilization,  the  security  of  life  and  property  within  their  limits 
as  well  as  their  existence  as  sovereign  and  independent  States  :  And 
whereas,  the  condition  of  the  coutest  demands  that  they  should  call  into 
requisition  whatever  resources  of  men  and  money  they  have,  for  the 
support  of  their  cause,  and  to  faithfully  administer  the  same  :  Therefore 
as  a  part  of  the  system  of  the  public  defence  — 

The   Congress  of  the   Confederate  Statee  of  America  do  enact.    That 
the  exportation  of  cotton,  tobacco,  military  and  naval  stores,  sugar,  molasses     Exportation  of 
and  rice  from  the  Confederate  S,taies,  and  from  all  places  in  the  occupation  ™ettMjJytCdc  ° ' 
of  their  troops,  is  prohibited,,  except  under  such  uniform  regulations  as 
shall  be  made  by  the  President  of  the  Confederate  States. 

Sec.  2.  That  if  any  person  or  persons  shall  put,  place  or  load,  on  board 
any  ship,  steamboat,  or  vessel,  or  auy  other  water  craft,  or  into  any  wagon,  Penalty, 
cart,  carriage,  or  other  vehicle  for  conveyance  or  transportation  beyond  the 
Confederate  States,  or  into  any  portion  of  the  said  States  occupied  by  the 
enemy,  any  of  the  articles  mentioned  in,  the  first  section  of  this  act,  or  shall 
collect  the  same  for  the  purpose  of  being  conveyed  or  transported,  contrary 
to  the  prohibition  aforesaid,  within  the  Confederate  States  or  beyond  them, 
the  said  articles,  and  the  ship,  boat,  or  other  water  craft,  wagon,  cart,  car- 
riage, or  other  vehicle,  with  the  slaves  and  animals  that  may  be  employed 
or  collected  for  the  purpose  of  aiding  therein,  shall  be  forfeited,  and  altl 
persons,  their  aiders  and  abettors,  on  conviction  of  being  interested  or  con- 
cerned in  the  enterprise,  shall  be  deemed  to  be  guilty  of  a  high  misdemeanor, 
and  punishable  by  such  fine  or  imprisonment,  or  both,  as  the  court  may 
impose. 


182  FIRST  CONGRESS.     Sess.  IV.     Ch.  24.     1864. 

Permit  required  Seo.  3.  That  it  shall  not  be  lawful  to  put  on  board  any  ship,  boat,  vessel 
before  pu  c  t  i  s  g  or  other  water  craft,  or  upon  any  wagon,  cart,  carriage,  or  other  vehicle 
on  board  any  ship,  |>or  transportation  or  conveyance  as  aforesaid,  any  of  the  articles  aforesaid, 
the  articles  pro-  unless  a  permit  be  previously  obtained  from  some  officer  of  the  Confede- 
hibited.  rate  States,  specially  authorized  to  grant  the  same,  particularly  describing 

the  articles  thus  to  be  laden,  and  the  ship,  boat,  vessel,  water  craft,  wagon, 
carriage,  cart,  or  other  vehicle,  on  which  the  same  is  to  be  transported,  and 
Bond.  until  bond  shall  be  given  that  the  same  shall  be  conveyed  and  transported 

to  the  place  of  destination,  under  such  conditions  and  regulations,  and  for 
sucb  objects  as  shall  be  prescribed  by' the  President  under  the  first  section 
of  this  act. 
Power  given  to      ^EC*  *•  That  the  collectors  of  all  the  districts  of  the  Confederate  States, 
collectors  and  oth-  and  such  other  officers  as  may  be  designated  by  the  President  of  the  Con- 
or officers  to  take  federate  States,  shall  have  power  and  authority  to  take  into  their  custody 
any  of  the  articles  an      £  tj         tjj       i3efore  mentioned,  found   on  any  ship,   boat,  or  other 
in  their  custody.  ■'  \     ,.  ,  ,         r         .  ,    ■,    * 

water  craft,  when  there  is  reason  to   believe  that  they  are  intended  tor 
exportation,  or  when  in  vessels,  carts,  or  wagons  or  any  other  carriage  or 
vehicle  whatsoever,  or,  in  any  manner,  apparently  on   tlieir  way  towards 
the  territories  of  a  foreign  nation,  or  towards  the  territory  of  the  Confed- 
erate States  in  the  occupancy  of  the  United  States,  or  the  vrcinity  thereof, 
Notto  permit  the  or  towards  a  place  whence  such  articles  are  intended  to  be  exported,  and 
same  to  be  rcmov-  not  to  permit  the  same  to  be  removed  until  bond  shall  be  given,  with  sat- 
ed until  bond  shall  isf'aCtoi  y  sureties,  that  no  violation  of  this  act,  and  the   regulations  under 
be  given.  ,,  *    ••-.  .-.,        '      :  '  => 

the  same,  is  intended.  . 
Powers  given  to      Sec.  5.    That  the  powers  granted  by  this  act  to  the  revenue  or  other 
revenue  and  other-officers  of  the  Confederate  States  under  this  act  to  allow  or  refuse  expor- 

officers.  to  bo  ex-  tation  of  the  articles  before  mentioned,  or  for  the  seizure  or  detention  of 
erciscdm  conform-  /.  ,,  .  ,        ..   ,  1     n'i  •      i  •     •        i-         •.        ■  1  1    • 

ity  with    instruc- aily  °'  tue  salc'  articles,  shall  be  exercised  in  conformity  with  such  instruc- 
tions, tions  as  the  President  may  give  through  the  Departments  of  War  and  of 
the  Treasury,  which'  instructions  may  impose  conditions  to  the  destination 
and  sale  of  the  same,  and  the  investment  of  the  proceeds  of  the  same,  or 
a  portion  thereof,  in  military  or  other  supplies  for  the  public  service,  which 
In  actions  instructions  such  officers  shall  be  bound  to  obey  ;  and  if  any  action  or  suit 
against^ officers  org]la][  ^g  brought  against  any  such  officer  or  officers,  or  their  agents,  he  or 
may    plead    the  tlie^  may  plead  the  general  issue,  and  upon  proof  of  a  compliance  with  the 
general  issue.         provisions  of  this  act,  or  of  the  regulations  and  instructions  of  the  Presi- 
When  absolved  dent,  he  or  they  shall  be  absolved  from  all  responsibility  therefor;  and  any 
Kedress  given  to  Pers0T1  aggrieved  by  any  of  the  acts  of  any  of  the  officers  or  agents  afore- 
persons  aggrieved,  said,  may  file  his  petition  before  the  district  court  of  the  district  in  which 
such  officer  or  agent  resides,  and  after  due  notice  to  him,  and  to  the  dis- 
trict attorney,  the  said  court  may   proceed  summarily,  to  hear  and  deter- 
mine thereupon  as  law  and  justice  may  recjiiire,  and  the  judgment  of  the 
said  court,  and  the  reasons  therefor,  shall  be  filed  among  the  records  of  the 
court.    And  in  case  any  release  shall  be  granted,  the  judge  may  impose  such 
conditions  as  to  giving  bond  and  security  as  may,  in  his  opinion,  be  neces- 
sary to  secure  this  act  from  violation,  and  in  case  of  refusal,  may  impose 
double  or  treble  costs  upon  the  petitioner,  if  the  circumstances  warrant  it: 
The  C.  S.  may  prouided,  That  nothing  in  this  act  shall  be  construed  to  prohibit  the  Con- 
articles   cnumera-  federate  States,  or  any  of  them,  from  exporting  any  of  the  articles  herein 
ted.  enumerated,  on  their  own  account. 

Exclusive  juris-  Sec.  6.  That  exclusive  jurisdiction  is  conferred  upon  the  district  courts 
diction  conferred  0f  jile  Confederate  States,  of  all  suits  or  actions  that  may  arise  under  this 
court,  of  all  actions' act  in  behalf  of  the  Confederate  States,  its  officers  and  "agents,  for  the 
that  may  arise  un- 'recovery  of  all  fines,  penalties  and  forfeitures,  imposed  in  the  same,  by  in- 
der  this  actfor  the  dictment,  information  or  action,  according  to  the  practice  of  the  court/and 
recovery  of  fines,  ^  d;st,.;BUt;on  0f  the  penalties  and  fines  shall  be  made,  under  and  accord- 


FIRST  CONGRESS.     Sess.  IV.     Ch.  25,  26.     18G4.  183 

ing  to  the  laws  now  in  force,  for  violation  of  the  revenue  acts';  and  all  laws  forfeitu  res  and 
for  the  mitigation  and  remittance  of  penalties  and  forfeitures,  shall  be  ap-  penalties, 
plied  in  similar  cases. 

Sec.  7.  That  it  shall.be  lawful  for  the  President,  or  such  officers  as  he      President  may 
may  designate,  to  employ  any  portion  of  the  military  or  naval  forces  of.tbe  n™Ta°'{0™'e1to1pre- 
Confederacy,  or  of  the  militia,  to  prevent  the  illegal  departure  of  any  ship,  vent  violations  of 
vessel  or  other  water  craft,  or  for  detaining,  taking  possession  of,  and  keep-  this  act. 
ing  in  custody  the  same,  or  any  wagon,  cart,  or  other  vehicle  hereinbefore 
mentioned,  their  teams  and  drivers,  and   their  products  aforesaid,  and  to 
suppress  and  disperse  any  assembly  of  persons  who  may  resist  the  execu- 
tion of  this  act,  or  oppose  the  fulfillment,   by  the  officers,  of  the  duties 
imposed  by  the  same. 

Sec.  8.  That  this  act  shall  expire  on  the  day  of  the  ratification  of  a     When  this  actto 
treaty  of  peace  with  the  United  States.  expire. 

Approved  February  6,  1864. 


CnAP.  XXV. — An  Act  to  prohibit  dealing  in  the  paper  currency  of  the  cne:ny.  Feb.  6,  1SG4. 


The   Congress  of  the    Confederate   States  of  America  do  enact,    That      Dealing   in  the 
no  broker,  banker,  or  dealer  in  exchange,  or  person  concerned  in   trade  as  paper  currency  of 
a  merchant,  or.  vender  of  merchandise  of  any  description,  or   any  other  theh^"|lt.jtl  Statcs 
person,  except  within  the  lines  of  the  enemy,  shall  buy.  sell,  take,  circulate, 
or  in  any  manner  trade  in  any  paper  currency  of  the  United  States:  Pro-     Proviso. 
vuled.   That   the  purchase  of  postage  stamps  shall  not  be  considered  a 
violation  of  this  act. 

Sec.  2.  That  any  person  violating  the  provisions  of  this  act  shall  be  sub-      Prosecution   of 
ject  to  indictment  and  prosecution  in  the  Confederate'Coiirt  holden  for  the  offender, 
district  in  which  the  offence   was  committed,  and  shall,  upon  convic-     Forfeiture,   fine 
tion, •forfeit  the  amount  so  bought,  sold,  circulated  or  used,  or  a  sum  equal  and  imprisonment, 
thereto;  and  shall  be,  moreover,  subject  to  a  fine  of  not  more  than  twenty 
thousand  dollars  nor  less  than  five   hundred,  and   be  imprisoned   not  less 
than  three  months,  nor  more   than  three    years,   at  the  discretion  of  said 
court;  and  it  shall  "be  the  duty  of  the  judges  of  the  several  Confederate  t,rrudgf  to  .gi,Te 

ri  •       ii_-  •   ii      •        ,      J      ?     .i  ,    .  this   act   specially 

L/Ourts  to  give  this  act  specially  in  charge  to  the  grand  jury.    '  ;n  charge  to  grand 

Sec.  3.    That  this  act  shall  not   be   construed   to  apply  to   any   person  juries, 
acting  in  behalf  of  the  Government  of  the  Confederate  States,  by  special     Act  not  to  apply 
authority  from  the  President,  or  any  of  the  heads  of  Departments.  in  be^aifof  Gov"f. 

Approved  February  6,  1864. 


Crap.  XXVI. — An  Act  to   authorize   C  tmmanders  of  Corps  and  Departments   to  detail      Feb.  6   1864. 
Field  Officers  as  members  of  military  courts,  under  certain  circumstances,  . 


The   Congress  of  the   Confederate  States  of  America  do  enact,    That      Detail  of  field 
commanders  of  corps  and  departments  be,  and  .they  are  hereby,  authorized  °foe™ta3  """^u"" 
to  detail  field  offieers]as  members  of  military  courts,  whenever  any  of  the 
judges  of  said  courts  shall  be  disqualified  by  consanguinity  or  affinity,  or 
unable,  from  sickness  or  other  unavoidable  cause,  to  attend  said  courts. 

Approved  February  6,  1864. 


134  FIRST  CONGRESS  '  Sess.  IV.     Ch.  27,  28.     1S64. 

Feb   10,  1S63.       Chap.  XXVII. — An  Act  to   authorize    the  appointment   of  an  agent  of  the  Post-Office 

Department,  and  such  clerks  a8  may  be  necessary   to  carry  on  the  postal  sereice  in  the 

States  west  of  the  Mississippi  river. 

Appointment  0f  The  Congress  of  the  Confederate  Stales  of  America  do  enact,.  That 
agent  of  the  Post-  there  shall  be  appointed  by  the  President,  by  and  with  the  advice  and 
°  Wbe^to'Tee''  coll8ent  of  tlie  Senate,  an  agent  of  the  Post-Office  Department,  who  shall 
his  office.  keep  his  office  at  such  place  in  the  States  west'of  the  Mississippi  river  as 

shall  be  designated  by  the  Postmaster  General,  who  shall  receive  for  his 
Salary.  services  a  salary  of  four  thousand  dollars  per  annum. 

Hia  powers  and  Sec.  2.  That  said  agent  of  the  Post-Office  Depa:tment  shall  be  vested 
d-ties.  by  the  Postmaster  General,  and  if  necessary,  by  the  President,  from  time 

to  time,  with  such  powers,  and .  charged  with  such  duties,  as  will  enable 
him  to  suspend   postmasters  fnd   agents  of  the  department,  and  employ 
others  to  serve  for  the  time  being,  and  to  instruct  them  ;  make  new  con- 
tracts, or  annul  existing  contracts,  for  carrying  the  mails  as  authorized  by 
law;  receive  the  returns  of  postmasters  and  contrae'ors,  and  the  reports  of 
agents;  make  preliminary  settlements  with  contractors  and  others  in  the 
pos'al  service,  and  make  to  them  partial  or  full   payments,  according  to 
his  instructions;  and  to  draw  collection  orders  or  drafts  on  postmasters 
for  this  purpose ;  distribute  postage  stamps,  post-office  blanks,  wrapping 
paper,  &c,  and  to  perform  generally  all  such  duties  as  may  be  required 
of  him  in  conformity  with  law  to  keep  up  the  postal  service  in  that  por- 
tion of  the  Confederacy  which  lies  west,  of  the  Mississippi  river  ;  and  the 
Traasfer  of  funds  Postmaste1'  General  is  hereby  authorized  to  order  the  transfer  from  the 
frum  the  office  of  office  of  the   agent  of  the  Treasury  Department  west  of  said  river,  with 
theagentof  Treas.  w}j0m  fu'ncis  belonging  to  the  Post-Office  Department  may' be  deposited,  to 
river   to  postmas-  sufih  postmasters  as  he  may  designate,  and  the   funds  so  transferred  shall 
t«rs.  be  subject  to  the  draft  of  the. agent  of  the  Post-Office  Department  for  the 

Funds  transfer-  payment  of'  the  liability  of  the  Department :  Provided,  That  all  his  acts 
of  a"eut°of°Post-a'la"  ^e  su''ject  to  tDe  "nal  revision  and  approval  of  the  Postmaster 
Office  Department.  General,  and  of  the  proper  accounting  officers  of  the  Treasury,  and,  when 
Proviso.  necessary,  to  the  approval  of  the  President. 

P.  M.  Gen'l  may  Sec.  3.  That  the  Postmaster  General  be  authorized  to  assign  or  appoint 
appoint  additional  sucn  number  of  clerks  as  be  necessary  to  enable  him  to  perform  these 
"  "Their comnensa-dut'es'  w^ose  compensation  shall  not  exceed  that  of  the  other  clerks  of  a 
tion.  similar  grade  employed  in  the  Post-Office  Department. 

To  make   rules     Sec.  4.  That  the  Postmaster  General  be,  and  he  is  hereby  authorized,  to 

iatoCeff^t.        act  make  all  needful 'rules  and  regulations  to  cany  into  effect  the  provisions 

of  this  act. 

When  this  act  to      gKC-  5.  xhat  this  act  shall  expire  on  the  day  of  a  ratification  of  a  treaty 

of  peace   between   the    Confederate   States   and   the   United   States  of 

America. 

Approved  February  10,  1864. 


Feb   11   1S64       Chap.  XXVIII, — An  Act  to  amend  "An  Act  to  authorize  the  appointment  of  an  agent 
'  of  the  Treasury  Department  west  of  the  Mississippi,"  approved  January  27,  1864. 


V 


See  ante  ch.  14.      The   Congress  of   the   Confederate  States  of  America  do  enact,  That 

Salary  of  agent  the  salary  of  said  agent  of  the  Treasury  Department  shall  be  four  thousand 

of  Treasury  Dept.  dollars  per  annum. 
west  of  the  Miss. 

Approved  February  11,  1864. 


FIRS'];  CONGRESS.     Sess.  IV.     Cn.  29,  30,  31.     1S64.    ,  185 

Chap.  XXIX. — An  Act  to  provide  condensation  for  officers  who  may  heretofore  have      I\b.  11,  IS "4. 

performed  staff  duly  under  orders  of  their  superior  officers.  ■ 


The   Congress  of  the   Confederate   States  of  America  do  enact,  That     Cempensation  of 
when  any  officer  or  private  of  any  legally  constituted   military  organiza-  °®cegrswu"d  ^"_ 
tion  may  have  heretofore,  by  order  of  his  proper  superior  officer,  performed  h£Tee  perfo  r  m  o  d 
any  staff  duty  appropriate  to  such  command,  he  shall  be  entitled  to  receive  staff  duty. 
pay  for  the  time  he  was  so  engaged  in  the  discharge  of  such  duties : 
Provided,  That  there  was  not  then  present  fit  for  duty  any  officer  duly     Proviso, 
appointed  for  the  discharge  of  the  same. 

Approved  February  11,  1804. 


Chap.  XXX. — An  Act  to  amend  an  act  entitled   "An  Act  to  establish  a  volunteer  ?iavy,"      Feb.  11    1864. 
approved  April  18,  I860.  , 


The  Congress  of  the  Confederate  States  of  America  do  enact,  That  See  ante,  oh.  33> 
the  act  entlitled  "  An  Act  to  establish  a  volunteer  navy,"  approved  April  P-  1.11-113. 
18,  1863,  be  so  amended  that  the  President  be,  and  he  is  hereby,  author-  When  President 
ized  to  issue  the  commissions  and  warrants  contemplated  by  said  act,  ma?  lss"e  commis- 
under  such  regulations  as  he  may  prescribe,  to  applicants  for  service  in  the  tJ,  ^"10^™:^ 
volunteer  navy,  when  satisfied  that  said  applicants  will  furnish  a  suitable  service  in  the  vol- 
vessel  for  said  service,  and  to  receive  into  the  volunteer  navy  said  vessel  UE.*eer  navy.-  • 
and  her  officers  and  crew  within  or  beyond  the  Confederate  States. 

Sec.  2.  That  the  President  be,  and  he  is  hereby,  authorized  to  appoint  Appointment  of 
assistant  paymasters  for  the  volunteer  navy,  who  shall  receive,  when  on  assist,  paymasters 
duty  at  sea,  fifteen  dollars  per  month.  BoP  no  person  under  forty-five  ^lon"^^^^^!*" 
years  of  age,  and  liable  to  perform  military  duty,  shall  receive  such     No  person  liable 

appointment.  .  ■  to  military  duty,  t© 

.  _,  ,  be  appoiuted. 

Approved  February  11,  1804. 


Chap.  XXXI. — An  Aot  to  authorize  the  issue  of  certificates  for  interest  on  the  "fifteen      Feb.  11    1S54 

million  loan"  * 


The  Congress  of  the   Confederate  States  of  America  do  enact,  That     Secretary  of  the 
the  Secretary  of  the  Treasury  be,  and  he  is  hereby,  authorized  to  cause  Treasur. •  to  issue 
certificates  to  be  issued,  in  such  form  as  lie  shall  devise,  for  the  interest  ?e*'tlfic'ltes  ^?r  the 
which  has  accrued,  or  which  shall  accrue,  on  the  registered  stock  issued  gistered  stou-k  is- 
under    authority   of  the   act   of  February  the  twenty  eighth,  eighteen  sued  under  the  act 
hundred  and  sixty-one,  entitled  "An  Act  to  raise  money  for  the  support  of  of  Feb-  28> 1861- 
the  Government,  and  to  provide  for  the  defence  of  the  Confederate  States 
of  America."     The  said  certificates  shall  be  prepared  and  signed  by  the 
'register  of  the  treasury,  in  favor  of  the  persons,  respectively,  in  whose 
names  the  said  stock  shall  be  standing  on  the  books  of  the  treasury,  or 
their  order,  at  the  designated  periods,  and  shall  be  sent  by  him  to  the 
treasurer,  assistant  treasurers  and  depositaries  located  at  the  places  where, 
said  interest  is  payable.     The  said  certificates  shall  be  countersigned  by 
the  treasurer,  assistant  treasurer,  or  depositary,  by  whom  they  shall  be 
delivered;  and  shall  be  receiveable  in  payment  of  export  duty  on  cotton,  in     Certificates  re- 
the  same  manner  as  the  coupons  of  the  bonds  issued  under  said  act  of  <=eived  in  payment 
February  twenty-eight,  eighteen  hundred  and  sixty-one,  now  are;  •  ^,y'       y  on 

Approved  February  11,  1864. 


1S6  FIRST  CONGRESS.     Sess.  IV.     Ch.  32,  33,  34.     1861. 

Feb.  13,  1S64.  Chap.  XXXII. —  An  Act  for  the  relief  of  iax-2>aycra,  in  certain  canes. 

Tax  oh  cotton  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
or  other  property  when  cotton  or  other  property  ulject  to  taxation  in  raonev  shall  have 
iu'monV0  destroy"  [heen]  huraed  or  otherwise  destroyed  by  authority  of  the  Government, 
ed  by  order  of  the  before  the  expiration  of  the  time  fixed  by  law  for  the  payment  of  the  tax 
Government,  to  be  thereon,  the  tax -payer  may  apply  to  the  district  collector,  who  shall  inves- 
remitted.  tigate  the  facts  and  make  report  thereof  to  the  State  collector,  who  may, 

to  be"rofunded.  '  if  satisfied  of  such  destruction  by  Government  authority,  remit  the  said 
Right  of  appeal  tax.  If  t!:e  tax  in  any  such  case  shall  have  been  paid  in  advance,  it  shall 
of  tax  payor  tnj^g  refunr]e(j  by  the  State  collector.  The  tax-payer  shall  in  every  such  case 
eTax"in  kind^on  have  the  right  of  appeal  to  the  Secretary  of  the  Treasury, 
crops  taken  or  de-  Sec.  2.  That  in  all  cases  where  the  crop  out  of  which  the  tax  in  kind  is 
etroyed  by  enemy,  f0  De  pai(J;  nas  been  taken  or  destroyed  by  the  enemy,  the  district  collector 
^Proviso  raay  rem,t  tbe  tax>  in  whole  or  in  part,  according  to  the  extent  of  the  loss 

sustained  by  the  tax-payer :  Provided,  That  the  facts  in  each  case  shall  be 
Further  proviso,  reported  to  the  State  collector,  and  their  remission  shall  not  be  valid  until 
approved  by  him  :  And  provided  further,  That  in  case  the  loss  be  sus- 
tained prior  to  assessment,  the  assessor,  on  satisfactory  proof  thereof,  may 
make  deduction  therefor  in  proportion- to  the  loss. 
Approved  February  13,  1864. 


Feb.  13,  1S64.  Chap.  XXXIII. — An  Act  to  amend  an  act  entitled  "An  Act  to  organize  military  conrta 
U>  attend  the  army  of  the  Confederate  Statea  in  the  field,  and  to  define  the  powers 
of  aaid  courta. 

i618127i°Ct  9'  Ch       ^e  C°>Wess  °f   th*   Ctofiderate  States  of  America  do  enact,   That 

pP*"de  t  i  u  _  the  act  entitled  "  An  Act  to  organize  military  courts  to  attend  the  army 

thomed  to  estab- of  the  Confederate  States  in  the  field,  and  to  define  the  power  of  said 

liih  a  military  courts,"  be  so  amended  as  to  authorize  the  President  to  establish  one  in 

aTvi'  '"  N  orth  north. Alabama,  which  shall  sit  at  such  times  and  places  as  said  court  may 

Jurisdiction.       direct,  and  shall  have  all  the  powers  and  jurisdiction  given  to  said  military 

Judges  to  give  courts  by  said  act;  but  the  judges  thereof  shall  give  ten  days',  notice  of 

notice  of  the  times  t]ie  ^jjjgg  an(i  p]aces  of  holding  said  courts  before  the  same  are  held : 

lug  theCoou°rt».0     Provided,  however,  That  said  court  shall  cease  to  exist  after  one  year  from 

Proviso.  the  passage  of  this  act,  unless  longer  continued  by  Congress. 

Approved  Eebruary  13,  1864. 


Feb.  13,  1864.  Chap.  XXXIV. — rAn  Act  to  establish  certain  post  routea  therein  named. 


The  Congress  of  the  Confederate  States  of  America  do  enact.  That 
the  following  named  post  routes  be,  and  the  same  are  hereby,  established, 

Post  routes  cs-  namely  :  From  the  town  of  Clarksville,  by  way  of  Blue  creek  and  Cleave- 
tabliahed  in  Go.  ]and,  to  Dalonega.  Also,  from  Athens,  by  way  of  Jug  factory,  in  Jackson 
county,  and  G.  W.  Smith's  store,  in  Walton  county,  to  Auburn,  in  Gwin- 
nette  county.  Also,  from  Douglass,  in  Coffee  county,  to  Forest,  in  Clerich 
county.  Also,  from  Dawsonville,  in. Dawson  county,  by  way  of  Percy's, 
Tyra's,  Harben's  and  N.  H.  Goss',  to  Prince  Edward.  Also,  from  Station 
Number  Nine,  on  the  Atlantic  and  Gulf  railroad,  by  way  of  Central 
Valley,  Trader's  Hill  and  Howardsville,  to  Baldwin.  From  Station  Number 
Five,  Atlantic  and  Gulf  railroad,  via  Middletown  store,  Appling  county,  to 
Ocmulgee,  in  Coffee  county — all  the  above  routes  situate  in  the  State  of 

la  N.  Carolina.  Georgia.  Also,  the  following  in  the  State  of  North  Carolina  :  From  Gib- 
sonville  depot,  on  the  North  Carolina  railroad,  to  Long's  Mills,  in  the 


FIRST  CONGRESS     Sr.ss.  IV.     Ch.  35,  36,  37.     1864.  187 

county  of  Randolph.     Also,  the  following  in  the  State  of  Texas :     From     in  Texas. 

Burnet,  by  way  of  Leano,  to  Sansaba.     Also,  the  following  in  the  State  of 

Mississippi :  From  Greensboro'  to  Starkville,  in  Oktibbeha  county.     Also,    IQ  Missiseippi. 

the  following  route  in  South  Carolina  and  North  Carolina,  to  wit  :■  From     In  South  Caro- 

Nichols  Depot,  South  Carolina,  via  Allen's  Bridge  and  High  Hill,  in  South  J™,?^   North 

Carolina,   and   Holmesville   and  White   House,  to   Leesville,   in   North 

Carolina.      Also,    the    following     in    the    State    of     Louisiana  :     From     In  Louisiana. 

Alexandria  to  Niblett's  Bluff,  on   Sabine   river.     Also,  in  the  State  of 

Florida:  From  Orange  Lake,  on  the  St.  John's,  to  Sand  Point,  at  the  head    In  Florida.' 

of  Indian  river. 

ArpRoved  February  13,   1864; 


Chap.  XXXV. — An  Act  to  increase  the  commmutution  value  of  hospital  rations.  Feb.  15   1864. 


The  Congress  of  the  Confederate  States  of  America  do  enact,  That  Commutation 
the  commutation  value  of  rations  of  the  sick  and  wounded,  and  of  all  value  of  rations  of 
employees  in  hospitals,  be  fixed  at  such  rates,  not  to  exceed  two  and  a >K\  an<1  woundoii 
half  dollars,  as  the  Secretary  of  War -shall  designate.  in  the  hospitals,  to 

Approved  February  15,  1864.  le  fixec)- 


Chap.  XXXVI — An  Act  to  authorize  the  purchase  and  publication  of  a  digest  of  the      Feb.  15,  1861. 
laws  of  the  Confederate  States.  


2  he  Congress  of  the    Confederate   States  of  America  do  enact,  That     Committee  on 

the  committee  on  printing;  be,  and  is  hereby  authorized  and  directed,  to  Pr!B'inS. to ,  Davo 
i_  ■  •  i.  j    \p       i-L  \c   n  v  j.l  j  •  r  iv.     P"nted  for  the  use 

have   printed,   for  the  use   ot   Congress,   tour   thousand    copies   of  the  0f  Congress,  4  000 

alphabetical  and  analytical  digest  of  the  laws  of  the  Confederate  States,  copies  of  Lester  &,' 

prepared  by  W.  W.   Lester   and  Wm.   J.   Bromwell,  comprising  all  the  Brom  well's  Digest 

•laws  passed  by  the  Congress  of  the  Confederate  States  to  the  close  of  c.  s.e 

the  present  session. 

Sec.  2.  That  the  sum  of  four  thousand  dollars  be,  and  the  same  is    Approprintion  of 
hereby  appropriated,  out  of  any  money  in   the   treasury  not  otherwise  |^00()  l0  Lester  * 
appropriated,  to  compensate  W.  W.  Lester  and  Wm.  J.  Bromwell,  com- „,.;„*  tho "digest 
pilers  of  said  digest,  for  preparing  the  same  for  the  use  of  Congress : 
Provided,  The  said  compilers  agree  to  accept  said  sum  in  full  of  all     Proviso, 
claim  against  the  Government  for  the  use  of  said  work. 

Approved  February  15, 1864. 


Chap.  XXXVII. — An   Act  to  suspend  the  privilege   of  the  writ  .of  habeas  corpus  in      Ftb.  15,  1864. 

certain  cases.  , 


Whereas,  The  Constitution  of  the  Confederate  States  of  America  Preamble, 
provides,  in  article  first,  section  nine,  paragraph  three,  that  "  the 
privilege  of  the  writ  of  habeas  corpus  shall  not  be  suspended,  unless 
when,  in  case  of  rebellion  or  invasioa,  the  public  safety  may  require 
it;"  and  whereas,  the  power  of  suspending  the  privilege  of  said 
writ,  as  recognized  in  said  article  first,  is  vested  solely  in  the  Con- 
gress, which  is  the  exclusive  judge  of  the  necessity  of  such  suspen-  .. 
sion ;  and  whereas,  in  the  opinion  of  the  Congress,  the  public  safety 
requires  the  suspension  of   said  writ  in  the  existing  case  of  the 


183  FIRST  CONGRESS.     Sess.  IV.     Ch.  37.     1864. 

invasion  ot  these  States  by  the  the  armies  of  the  United  States ;  and 
whereas,  the  President  has  asked  for  the  suspension  of  the  writ  of 
habeas  corpus,  and  informed  Congress  of  conditions  of  public  danger 
which  render  the  suspension  of  the  writ  a  measure  proper  for  the 
public  defence,  against  invasion  and  insurrection  :  Now,  therefore, 
Writ  of  haleas      The  Congress  of  'he  Confederate  States  of  America  do  enact,  That 
co-pun  suspended. during  the  present  invasion  of  the  Confederate  States,  the  privilege  of 
the  writ  of  habeas  corpus  be,  and  the  same  is  hereby  suspended;  but 
such  suspension  shall  apply  only  to  the  cases  of  persona  arrested  or  . 
detained  by  order   of  the  President,  Secretary  pf  War,  or   the   general 
officer  commanding  the  Trans-Mississippi  Military  Department,  by  the 
authority  and  under  the  control  of  the  President.    It  is  hereby  declared 
that  the  purpose  of  Congress  in  the  passage  of  this  act  is  to  provide 
more  effectually  for  the  public  safety,  by  suspending  the  writ  of  habeas 
corpus  in  the  following  cases,  and  no  others : 
la  what  cases.         First. — Of  treason,  or  treasonable  efforts  or   combinations  to  subvert 
the  Government  of  the  Confederate  States. 

Second. — Of  conspiracies  to  overthrow  the  Government,  or  conspira- 
cies to  resist  the  lawful  authorities  of  the  Confederate  States. 

Third. — Of  combining  to  assist  the  enemy,  or  of  communicating 
intelligence  to  the  enemy,  or  giving  him  aid  and  comfort. 

Fourth. — Of  conspiracies,  preparations  and  attempts  to  incite  servile 
insurrection. 

Fifth. — Of  desertions  or  encouraging  desertions,  of  harboring  deserters, 
and  of  attempts  to  avoid  military  service  :  Provided,  That  in  cases  of 
palpable  wrong  and  oppression  by  any  subordinate  officer,  upon  any  party 
who  does  not  legally  owe  military  service,  his  superior  officer  shall  grant 
prompt  relief,  to  the  oppressed  party,  and  the  subordinate  shall  be 
dismissed  from  office. 

Sixth. — Of  spies  and  other  emissaries  of  the  enemy. 

Seventh. — Of  holding  correspondence  or  intercourse  with  the  enemy, 

■  without  necessity,  and  without  the  permission  of  the  Confederate  States. 

v   Eighth. — Of  unlawful   trading  with  the  enemy,  and  other  offences 

against  the  laws  of  the  Confederate   States,  enacted  to  promote  their 

success  in  the  war. 

Ninth. — Of  conspiracies  or  attempts  to  liberate  prisoners  of  war  held 
by  the  Confederate  States. 

Tenth.- — Of  conspiracies,  or  attempts  or  preparations  to  aid  the  enemy. 

Eleventh. — Of  persons  advising  or  inciting  others  to  abandon   the 

Confederate  cause,  or  to  resist  the  Confederate  States,  or  to  adhere  to 

the  enemy. 

f  Twelfth. — Of  unlawfully  burning,  destroying  or  injuring,  or  attempt- 

/  ing  to  burn,  destroy  or  injure,  any  bridge  or  railroad,  or  telegraphic  line 

j    of  communication,   or  other  property,  with   the  intent  of  aiding  the 

'\  enemy. 

^*  Thirteenth.— Of  treasonable  designs  to  impair  the  military  power  of 

the  Government,  by  destroying  or  attempting  to  destroy,  the  vessels  or 

arms,  or  munitions  of  war,  or  arsenals,  foundries,  workshops  or  other 

property  of  the  Confederate  States.  - 

resident  to      Sec.  2.  The  President  shall  cause  proper  officers  to  investigate  the 

cause  proper  offi-  cases  of  all  persons  so  arrested  or  detained,  in  order  that  they  may  be 

the8  case^^fper-  discharged,  if  improperly  detained,  unless  they  can  be  speedily  tried  in 

sons  arrested.        the  due  course  of  law. 

During  the  sus-  Sec.  3.  That  during  the  suspension  aforesaid,  no  military  or  other 
coinS'eUedn°inffian-  omcer  snaM  ^e  compelled,  in  answer  to  any  writ  of  habeas  corpus,  to 
swer  to  the  writ,  to  appear  in  person,  or  to  return  the  body  of  any  person  or  persons  detained 
appear  in  person  by  him  by  the  authority  of  the  President,  Secretary  of  War,  or  the 


FIRST  COHGRESS.     Sgss.  IV.     Ch.  38.     1864.  189 

general  officer  commanding  the  Trans-Mississippi  Department;  but  upon  or  to  return  the 


proceeding-sunder   the  writ  of  habeas   corpus  shall   immediately  cease  ficaU  of the  cffi01:* 

and  remain suspended  so  long  as  this  act  shall  continue  in  force.  SbjS 

•  Sec.  4.   This  act  shall  continue  in  force  for  ninety  days  after  the  a  prisoner,  further 

next  meeting  of  Congress,  and  no  longer.     '  proceedings  under 

.  T-ii  i  r    «n»  \  tne  wr''  to  cease. 

Approved  February  15,  1864,  How  long   this 

act  to  continue  in 
force. 


3HAP.  XXXVIII. — An  Act  to  provide  for  holding  eleet'om  for  Representative)  in  the 
Congress  of  the  Confederate  States  of  America  from  the  State  of  Arkansas. 


Feb.  15,  1864. 


The   Congress  of  tJie  Confederate  States  of  America  do  enact,    That     Election  in  Ar- 
eleetions  for  representatives  in  the  Congress  of  the  Confederate  States  of  kansa3  lor  ReP™- 
America,  from  the  State  of  Arkansas,  may  be  held  as  follows,  until  the  ^essof  c  S  to  b* 
Legislature  of  said  State  shall  otherwise  direct :  That  each  voter,  at  the  by  general  ticket, 
■election  to  be  held  on  the  first  Monday  in  November,   Anno  Domini, 
eighteen  hundred  and  sixty-five,  shall  be  allowed  to  vote  one  ticket  con- 
taining the  name  of  one  person,  for  each  one  of  the  four  congressional 
districts  of  said  State,  and  the  persons  receiving  the  highest  number  of  Governor  to  corn- 
votes' for  the  respective  districts,  shall  be  commissioned  as  representatives  missio.D^ePe"ons 
by  the  Governor  of  said  State.  .  ™of  voleT 

■  bEC.  2.  1  hat  in  case  no  election  was  held  in  either  of  the  congres-     Special  election 
sional  districts  in  said  State,  on  the  first  Wednesday  in  November 'last, to  supply  vaoauciea 
for  representatives  in  the  Second  Congress  of  the  Confederate   States, in  "Presentation, 
then,  and  in  that  event,  a  special  election  shall  beheld  for  such  districts, 
on  the  first  Monday  in  April  next,  in  pursuance  of  the  provisions  of  this     When  to  be  held 
act:  Provided,  That  at  the  special' election  herein  authorized,  to  supply     Proviso, 
vacancies  in  such  representation,  the  electors  for  the  districts  in  which 
'  elections  were  not  held,  (or  if  held,  returns  thereof  were  not  made  in 
pu#uanee  of  law,)  at  the  election  in  November  last,  shall  only  be  allowed 
to  vote  a  ticket  with  one  name,  and  the  general  ticket  system  hereinbe- 
fore provided  for  shall  only  obtain  at  the  election  for  the  entire  delega- 
tion from  said  State,  in  the  Third  Congress  of  the  Confederate  States. 

Sec.  3.  The  first  general  election  to  be  held,  hereunder,  shall  be  held      When    gfnertf 
on  the  first  Monday  in  November,  eighteen  hundred  and  sixty-five,  and  election  t0  n>e  held. 
upon  the  same  day  in  each  second   year  thereafter,  during  the  present 
war.  0 

Sec.  4.  The  general  and  special  elections  hereinbefore  provided  for,.  By  what  officers, 
shall  be  held  by  the  officers  authorized  or  persons  appointed  or  provided  S^™11"^  special 
by  the  laws  of  said  State  for  the  purpose  of  holding  such  elections,  and  oleetions  held-  f 
■shall  be  conducted  according  to  the  mode  prescribed  by  the  laws  of  said  How  conducted 
State,  except  so  far  as  the  same  are  modified  by  this  act. 

Sec.  5.  In  such  elections,  every  citizen  of  the  Confederate  States,  who     Who  entitled  to 
shall  be  qualified  to  vote  for  a  member  of  the  most  numerous  branch  of TOto  aE(i  at  wbal 
:the  State  Legislature  of  said  State,  shall  be  entitled  to  vote  at  the  place  pIaces' 
•or  places,  in  said  State,  at  which  he  would  be  entitled  to  vote  in  an  elec- 
tion for  such  member  of  such  Legislature. 

Sec.  6.  But  in  case  such  citizen  shall  be  in  the  military  service  of  the  When  dtireim 
Confederate  States,  or  in  case  he  shall  be  driven  from  his  home  by  the  allowed  t0  rot8  »< 
occupation  of  his  country  by  the  public  enemy,  or  by  the  movements  of  f^a^L*  ohS 
the  enemy  s  troops,  or  in  case  the  election  cannot  be  held  at  the  usual  camps  of  the  army, 
places  of  holding  the  same,  by  reason  of  such  occupation  or  movements, 


ISO  •       FIRST  CONGRESS.     Sess.  IT.     Ch.  39.     1864. 

then  such  citizen  shall  be  allowed  to  vote  at  any  place  of  voting  in  suc& 

State,*or  in  the  camps  of  the  army,  as  hereinafter  provided. 

Judges  an  1  clerks      gEC.  7.  Sucu  elections  for  representatives,  -when  held  in  the  camps  of 

oc  nan^huh/elec-  t'le  army>  snall  be  conducted  as  follows  :    In  every  army  corps,  division 

tmna.  or  command,  the  colonel  of  each  regiment,  or  other  officer  in  command 

thereof,  or  the  officer  in  command  of  any  less  body  on  detached  service, 

shall  appoiat  two  judges  and  three  clerks,  to  open  and  hold  such  elec- 

P.oU-bwks   and  tion,  who  shall  hold  the  sanie  and  make  out  the  poll-books  and  return^ 

under  the  same  rules  and  regulations,  as  fa?  as  practicable,  as  if  the  same 

were  opened  and  held  at  the  usual  places  of  holding  the  same  in  said 

State,  and  shall  allow  all  persons  entitled,  to  vote  therein. 

Forwarding  of     Sec.  8.  The  returns  of  such  elections  in  eamps,  shall  be  forwarded  by 

rsturubo  elections  ^   sev_erai   commanding  officers  appointing  the  judges  and   clerks,  as 

aforesaid,  to  the  highest  officer  in   grade,  and   the   senior  of  bis   grade 

from  said  State,  for  which  the  same  is  held,  in.  the  encampment  or  army 

in  which  the  same  is  held,  whose  duty  it  shall  be,  at  once  to  forward  the 

same  to  the  Governor  of  his  State,  or  th'e  same  may,  if  more  convenient, 

be  forwarded  by  such  commanding  officer  directly  to  the  Governor. 

Elections,  pre-      Sec.  9.  In  case  the  exigencies  of  the  public  service  prevent  the  hold- 

ranted   by  public  ;ng  0f  £]le  elections  in  any  camp,  under  this  act,  at  the  times  provided 

to h?  held'.  by  law;  that  the  same  may  be  held  at  any  time  within  ten  days  after  the 

preventing  cause  may  cease ;  the  time  for  holding  the  same  to  be   fixed 

by  the  officer  authorized  to  appoint  the  judges  and  clerks. 

Oaths  of  judges      Sec.  10.    Such  officer  shall  be  authorized  to  administer  the  proper 

irhora 'administer'7  oatns  to  the  judges  and  clerks,  or  they  may  administer  the  same  to  each. 

*4.  other. 

Nature  of  oaths.      Sec.  11.  Every  person  concerned  in  holding  such  election,  shall  take 

an  oath  to  support  the  Constitution  of  the   Confederate  States,  and  to 

discbarge  bis  duty  in  holding  such  election,  faithfully  and  impartially.' 

Approved  February  15,  1864. 


F\:o.  16,  1864.  Chap.  XXXIX. — An  Act  to  aid  any  State  in  connnv?iicating  with,  and  perfecting  records 
concerning  its  troops. 

Aid  given  to  the  J%e  Congress  of  the  Confederate  States  of  America  do  enact,  That 
f  w-uta1  withTud"  uPon  the  aPPlication  of  the  Governor  of  any  of  the  Confederate 
perfecting  records  States,  the  Secretary  of  War  be,  and  he  is  hereby,  authorized,  to  grant 
concerning  i  t  s°passports  and  transportation  to  an  officer  of  such  State  duly  commissioned 
troops.  according  to  the  law  of  said  State,  to  communicate  with  its  troops  for 

such  purposes,  and  at  such  times  and  places  as  shall  be  approved  by  the 
Cfioers  of  State,  Secretary  of  War,  and  such  officer  shall  be  allowed  to  purchase  for  him- 
eoHciissioned  forseif  SUppHes  from  the  commissary  stores,  on  the  same  terms  with  officers 
*d  paHports  and  °f  similar  rank  in  the  service  of  the  Confederate  States,  and  according 
transportation  and  to  the  regulations  which  govern  them  :  Provided,  Such  supplies  shall 
to  purchase  sup-  not  exceed  those  which  a  colonel  of  the  Confederate  States  is  allowed  to 
Proviso  purchase  :  Provided,  That  these  agents  shall  be  charged  with  the  duty 

larther  proviso,  of  obtaining  from  the  officers  in  command  of  companies,  final  statements 
of  deceased  soldiers  to  be  filed  in  the  Second  Auditor's  office,  to  facili- 
tate the  settlement  of  such  claims. 
Approved  February  16, 1864. 


FIRST  CONGRESS.      Sess.  IV.  Ch.  40,41,42.     18G4.  191 

Chap.  XX. — An  Act  making  allowances  to  officers  of  the  navy  of  the  Confederate  States,      Feb  16,  18(34. 
under  certain  circumstances,  and  to  amend  an  act   entitled  "  An  act  to  provide  for  the 


organization  of  the  navy."  approved  March  sixteenth.,  eighteen    hundred  and  sixty-one.      Act  of  _bGl,  Mil*. 

16,  amend-d. 

The    Congress  of  the  Confederate  States  of  America  do  enact,  That   Rations,  charters 
the  commissioned  and  warranted  officers  of  the  navy  of  the  Confederate  ^Dutat"„n'  thereof 
States,  on  duty,  are  hereby  allowed  rations,  quarters  and  fuel,  or  commu-  allowed    comini*. 
tation  th-erefor;  as  are  now  or  may  hereafter  be  allowed   officers  of  the  sioaed  and    w»»- 
army,  viz  :  To  admirals,  the  same  as  generals;  to  vice-admirals,  the  same  [kemivy!  '°erS  ° 
as  lieutenant-generals;    to  rear-admirals,  the  same  as  major  generals;    to 
commodores  and  captains,  the  same  as  brigadier   generals   and   colonels; 
to  commanders  and  first  lieutenants,  the  same  as  lieutenant  colonels' and 
majors;  to  second  lieutenants  aiad  lieutenants  for  the   war,  the  same   as 
■captains  and  chaplains;  to  masters  and  passed  midshipmen,  the  same  as 
lieutenants;  and  to  officers  of  the  medical,   pay,  and  engineer   corps,  to 
naval  constructors,  and  to  boatswains,  gunners,  carpenters,  and  sailmakers, 
the  same  as  to  the  foregoing  officers  of  the  line  of  the  »avy  with  whom 
they  have  assimilated  rank. 

Sec.  2.  That  all  the  navy  officers  in  the  foregoing  grades  shall  have  Allowed  prWS- 
the  same  privilege  of  purchasing  commissary  and  quartermaster's  stores,  ce0&^iSsarry  ^'"jj 
as  are  now,  or  may  hereafter  be,  allowed  to  officers  of  the  army.  quartermaster's 

Approved  February  16,  1864.  BM,re£- 


Chap.  XLT. — An  Act  to  amend  an  act  entitled    u  An  act  to  organize  the    Territory  of     Feb.  16,  1864. 

Arizona."  


TJie  Congress  of  the  Confederate  States  of  America  do  enact,  That  .^€e  "cts,  of  p-r''" 
section  fourteen  of  act  number  three  hundred  and  thirty-nine  of  acts  cjj_  44  „.  247.  ' 
and  resolutions  of  the  Provisional  Congress,  be  amended  by  the  insertion  Delegate  to  Con- 
after  the  word  "Congress"  in  the  third  line,,  of  the  words,  "and  until  srepsiromAriz-orin 
,feis  successor  be  regularly  elected  and  qualified."  This  act  to  take  effect  eiccrtedrto  serve 
imnvediately.  until  bin  sneeessoj! 

Approve  Eebmary  16,  1864.  JiaK?*  *  '  ' 


K/HAP.  XLIT. — An  Act  to  increase    the  compensation  of  -certain  officers  of  the   Treasury.      Fob.  16,  1864". 

The  Congress  of  the  Confederate   States  <if  America  do  enact,    That 
hereafter  the  following  salaries  and  compensation   shall   be   paid  to  the 
several  officers  and  -clerks  hereinafter  named,  instead  of  the   sums  now 
authorized  by  law :    The  treasurer  of  the  Confederate  States,  four  thou-     Salary  of  Tr»%- 
sand  dollars;  the  assistant  treasurer  at  Charleston,  four  thousand  dollars.  s"J!;r  °^.c.   S'   > 
The  Secretary  ©f  the   Treasury  may  divid-e  depositaries  of  the  treasury  surer  at  Chas'n. 
into  classes,  the  commissions  on  which  shall  be   limited  as  follows :    In     Of  depositaries 
fche  first  class,  not  to  exceed  four  thousand  dollars;  in  the  second  class,'01  Treasnry- 
not  to  exceed  two  thousand  five  hundred  dollars;  and  in  the  third  class, 
mot  to  exceed  fifteen  hundred  dollars  a  year,  according  to  the  character 
of  the  duties  required  of  them,  aad  subject  to  the  other  conditions  now 
imposed  by  law.      Each  clerk  employed  .  in  the  office  of  any  assistant     of  clerks  in  the 
treasurer  or  depository,  shall  receive  a  salary,  to  be  fixed  by  the  Secretary  office  of  any  assis- 
of  the  Treasury,  (not  exeeedins;  fifteen  hundred  dollars.")       ',  ,,ant  I"*8111*'    «v> 

Sec.  2.    That  the  increase  of  salaries  allowed  to  the  clerks  and  em-    increased  salary 
ployees  of  the  Treasury  Department,  at  Richmond,  be,  and   the  same  allowed  drafts  and 


.'* 


192  FIRST  CONGRESS.     Sess.  IT.     Ch.  45.     1864. 

employees  of  Trea-  is  hereby  extended,  upon  the  same  conditions,  to  the  clerks  and  employees- 
the  said  Department,  at  Colurn"  " 
Approved.  February  16,.  1864. 


wry  r»ep't,at  Co- 0f  tne  sa{,j  Department,  at  Columbia,  South  Carolina 

lombia. -S   C. 


E-eb.  16, 1864.       Chap.  XLI1I. — An  Aet  to  amend    "  An  act  to   regulate  impressments," 'approved   BfarcK 
— ; twenty-sixth,  eighteen  hundred  and  sixty-three,  and  to  repeal  an  act  amendatory-  thereof t. 

Act  of  Mar.  26,      approved  April  twenty-seventh,  eiffhtcen  hundred  and  »ixty-three. 
186.3,  oh.  10,  p.  102. 

1863  ch  44  n  127  ^le  C°n9ress  °f  the  Confederate  States  of  America  do  enact,  That 
I'roperty  impress-  in  all  cases  where  property  is  impressed  for  the  use  of  the  army  or  navy, 
el  fcr  public  use,  to  or  for  other  public  use,  under  said  act,  the  same  shall  be  paid  for  at  the 
be  paid  for  at  time  j.j  {•  j^  i mpressiiient,  unless  an  appeal  shall  be  taken  from  said  val- 
of  impressment,  ac-         .  i         ■      «  ■ -t  Kf  i 

cording  to  its  val-  nation,  as  hereinafter  provided,  according  to  the  valuation  agreed  upon* 

oation,  unless  ap-  between  the  parties,  or  ascertained*  by  loyal  and  disinterested  citizens  of 

peal  oe  taken.        (.jje  city,  county,  or  parish  in  which  the  impressment  may  be  made,  in  the 

manner  and  according  to  the  regulations  provided  in   the   first,   second, 

and  third  sections  of  the  above  reeited  act,  or  in-  the  eighth  section. 

thereof,  where  it  is  applicable. 

Officer   making      gEC  2.    Whenever  the   officer  making  the  impressment  of  property, 

I'idors/on  the  an-  under  the  act  hereby  amended,  shall  believe  that  the  appraisement  is  fair 

pr»isemeut  his  ap-  and  just,  he  shall  endorse  his  approval  upon  the  appraisement,  and  make 

profal  or   disap-  payment  accordingly;  but  if  he  shall  believe  that  it  is  not  fair  and  just, 

proYa      ereo  .       l\,en  he  shall  refuse  to  approve,  and  indorse  the  reasons  of  his  refusal  on> 

May  Bppea!  from  ^  certificate ,  and  shall  have  thfr  rig ht  to  appeal  from  the  decision  of 
d  e  c  i  sion   of    ap-    .  .         '  .  ,  °  ,rr  .     .  .    ,     ,, 

praisers.  the  appraisers,  by  reporting  the  ease  to  the  commissioners  appointee? 

'  J  u  d  g  m-ent  o  f  under  said  Act,  to  which  this  is  an  amendment,  for  their  decision,  whose 
comrcissioners  t  o  ju)igIaen.'tJ  shall  be  final,  and  in  tha  mean  time,  the  property  shall  be  held- 

r.uring  pendency  ali(l  appropriated  by  the  officer  impressing  the  same,  who  .shall  gi\je  & 
of  appeal  property  receipt  therefor  to  the   owner,  who  shall  also  have  the  right  of  appeal,  as- 

h'JEi-httof  ^^ai  he'rei"   PP™*^ 

to  Xowner  of    the      Sec.  3.    The  said   commissioners  shall  have  power  to-  summon  audi 
p.-operty.  examine  witnesses  to  enable  them  to  fix  the  value  of  property  impressed, 

Power  of  com-  which  shall  be  a  just  compensation  for  the  property  so  impressed,  at  the 
•rosTand  examine  time  and  place  of  impressment,  and  when  the  commissioners  shall-  have- 
witnesses.  .  fixed  the  value  of  property  in  cases  of  appeal,  they  shall  -furnish  the 
To  furnish  owner  owuer  and  impressing  officer  with  a  statement  of  such  value,  which  val- 
fioer  ^witT^'state-  nation  by  the  commissioners  shall  be  within  three  months  from  the  time 
mont  of  value  of  of  impressment.. 

.property  impressed'     gEC.  4.  That  said  commissioners  shall  be  sw-orn,  faithfully  to  discharge 
.Oatbofcomml3"  all  their  duties  under  this  act,  and  the  act  to  which  this- is  an  amend- 
ment. 

Sec.  5.  That  the  tenth  section  of  the  act,  to  which  this  is  an  amend- 
.What  slaves- net  ment,  be  stricken  out,  and  the  following  inserted  instead  thereof:     "  No- 
te n?  taken ,rorPu^-  slave,  laboring  on  a  farm  or  plantation  exclusively  devoted  to  the  pro- 
Mnsenttf  oaiaior! ducticm,  of  grain  or  provisions,  shall  be  taken  for  public  use  without  the 
consent  of  the  owner,  except  in  ease  of  urgent  necessity,  and  upon  the 
order  of  the  general  commanding  the  department  in  which  said  farm  or 
plantation  is  situated." 

Sec.  6.    That  the  ast  amendatory  of  the  above  recited  act,  approved 

April  twenty-seventh,  eighteen  hundred  and" sixty-three;  and  so  much  of 

*fo  affidavit  re- (.jje  first  section- of  said  act  as  requires  an  affidavit  to  be  made  by  the- 

t&Bt  prppertywas  owner  or  his  agent,  that  such  property  was  grown,  raised  or  produced  by 

raisoi'or purchased  paid  owner,  or  held,  or  has  been  purchased  by  him,  not  for  sale  or  spac- 

bvhimfor  his  own  u]ation,  but  for  his  own  use  or  consumption,  be,  and  the  same  is  hereby,. 

repealed- 


FIRST  CONGRESS.     Sess.  IV.     Ch.  44,  45.     1864.  193 

Sec.  7.  That  no  impressment  shall  be  made  under  this  act,  or  the  act    Impressment  not 

,.,,..  r.  „        ,,  ,         c,     ,.  ,        ,  •,!   allowed  for  the  use 

to  which  this  is  amendatory,  for   the  use  or   benefit  ot  contractors  with  of con,ractors  witll 

the  government.  the  Government. 

Sec.  8.  Nothing  in  this  act  shall  be  construed  to  authorize  theimpres-  N«  "P*6*1.*""^ 
sing  officer  to  enter  an  appeal  from  any  decision  of  the  local  appraisers,  jo  cr°m  ^p^Uers 
under  the  seventh  section  of  the  act  to  which  this  is  amendatory.  unJer  act  of  Mar. 

Approved  February  16,  1864.  26'  '63'  oh' 10'  ?  7' 


Chap.  XLIV. — An  Act  to  authorise  the  President  to  establish,  additional  military  courts      Feb.  IB,  1864.   , 

I 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That  Mi«'a7  courts 
in  addition  to  the  military  «ourts  now  authorized  by  law,  the  President  ™rdivisions>ofcar- 
be,  and  he  is  hereby  authorized  to  appoint  a  military  court  to>  attend  airy  in  the  field, 
any  division  of  cavalry  in  the  field,  and  also  one  for  each  State  within  a  and  for  each  State 
military  department,  whenever,  in  his  judgment,  such  courts  would  pro-  department!11 '  "^ 
mote  the  public  interest;  which  courts  shall  be  organized,  and  have  the  0  r  g  a  n  izatioa, 
same  powers  and  duties,  and  the  members  thereof  appointed  as  provided  powers  and  duties, 

,      i     r  and     appointment 

Dy  law-  of  members. 

Approved  February  16, 1864. 


Chap.  XLV. — An  Act  to  allow  commissioned  officers  of  the   army  ra  ions  and  the  privi-      Feb.  17,  1864.   ( 
lege  of  purchasing  liothing  from  the  Quartermaster' s  Department*  • 

The  Congress  of  the  Confederate  States'of  America  do  enact,  That  Commissioned 
from  and  after  the  passage  of  this  act,  all  •ommissioned  officers  of  the  officers  of  the  army 
armies,  whilst  on  duty  in  the  field,  or  in  the  naval  service,  whilst  afloat, 
of  the  Confederate  States,  shall  be  entitled  to  one  ration  in  kind  each, 
in  quantity  and  quality,  the  same  as  are  now  allowed  by  law  to  privates, 
and  shall  draw  and  receive  the  same  under  such  regulations  as  may  be 
prescribed  by  the  Secretary  of  War. 

Sec.  2.    That  all  commissioned  officers  of  the  armies  of  the  Confede-    Allowed  to  pur- 
rate  States  shall  be  allowed  to  purchase  clothing  and  cloth  for  clothing,  ^fof  clo'thin"'* 
from  any  quartermaster,  at  the   price  which  it  cost  the  Government,  all  from  any  quarter- 
expanses  included  :  Provided^  That  no  quartermaster  shall  be  allowed  to  master,  at  the  price 
sell  to  any  officer  any  clothing  or  cloth  tor  clothing  which  it  would  beP^^y  &m't- 
proper  to  issue  to  privates,  until  all  privates  entitled  to  receive  the  same  grst  SUppHed. 
shall  have  been  first  supplied :  Provided,  That  the  officer  offering  to  pur-     C  e  r  t.ificate "  re- 
chase  shall  give  his  certificate,  on  honor,  that  the  articles   are   necessary  1mTe,i  »f  officer, 
for  his  own  personal  comfort  and  use,  and  in  no  case  shall  more  than  one     One  suit  per  an- 
suit  per  annum  be  allowed  to  be  so  purchased  by  any  officer  :   Provided,  num,  only,  allowed 
That  no  law  or  army  regulation  shall  hereafter  be  construed  to  allow  an     To  draw  but  one 

officer  to  purchase  or  draw  from  subsistence  stores,  more  than  one  ration  T\'°J1  a-   ay' 

i  t>      i  'ii  i     t  •  what  f  rice. 

a  day,  or  tor  less  price  than  the  cost  thereof,  including  transportation. 

Sec.  3.  That  no  officer  under  .the  rank  of  Brigadier  General  shall  ^^L"^!™  T~ 
hereafter  be  entitled  to  forage,  or  commutation  for  forage,  for  more  than  only  one  horse* ex- 
one  horse,  except  when  on  service  in  the  field.  cept  when  on  field 

Approved  February  17,  1864.  fervioe- 


194  FIRST- CONGRESS.     Sess.  IV.   -  Ch.  46,  47,  48,  49.     1864. 

Feb.  17,  2864.      Chap.  XLVI. — An  Act  to  fix  the  compensation  for  the  publication  in  the   public  gazette* 
- of  the  acta  of   Congress. 


Attorney  Gene-  rp^  (jo?igress  of  the  Confederate  States  of  America,  do  enact,  That 
the  publication  of  *^e  Attorney  General  be  authorized  to  contract  for  the  publication  of  the 
the  acts  of  C"n-acts  of  Congress  in  the  public  gazettes,  on  the  best  terms  he  can,  in  no 
gress.  in  the  public  event  to  exceed  the  ordinary  rates  of  printing  for  private  persons. 
^Mayallow  such  Sec.  2.  That  for  publishing  the  acts  of  the  third  session  of  the  present 
compensation  us  is  Congress,  the  Attorney  General  is  hereby  authorized  to  allow  such  com- 
equiraiie  for  pub- pensation  as  he  may  determine  to  be  equitable. 

t'hi'rd  'session18 of     Sec-  3-  That  the  acts  approved  April  the  sixteenth,  eighteen  hundred 
present  Congress,  and  sixty-three,  be  so  construed  as  to  authorize  the  selection  of  gazettes 

Gazettes  printed  temporarily  printed  in  States  other  than  those  to  which  they  belong,  in 

IhantShot?owtchwllicl1  to  Publish  the  *CtS  °f  °™S™S- 
they  belong,  may      APPROVED  February  17,  1864. 
be  selected. 


Feb.  17   1S64.      Chap.  XL VII — An  Act  to   repeal  certain  portions  of  the  act  of  May  the  twenty-first, 
.  eighteen  hundred  and  sixty-one,  relative  to  prisoners  of  toar. 


1861,  May  21.  The  Congress  of  the    Confederate  States  of  America  do  enact,    That 

so  much  of  the  act  of  Congress,  passed   May  the   twenty-first,  eighteen 
Commissary  Gen-  hundred  and  sixty-one,  as  makes  it  the  duty  of  the  Quartermaster  Gene- 
era!  of  Subsistence  ra^  ur)r|er  instructions  issued  by  the  War  Department,  to  provide  for 
tenance  of  prison-  ^ne  sustenance  of  prisoners  of  war,  is  hereby  repealed,  and  hereafter  that 
ors  of  war.  that  duty  shall  devolve  on  the  Commissary  Geueral  of  Subsistence,  and 

be  discharged  by   him,  subject  to,  the  provisions  of  the  act  referred  to. 
Approved  February  17, 1864. 


Feb.  17   1864.      Chap.  XLVIII.— An  Act  to  amend  tl  An  act  regulating   the  granting  of  furlough*  and 
— — - discharges  in  hospitals,"  approved  May  first,  eighteen  hundred  and  sixty-three. 

lJcht°698G«n(!Iay  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
153  am»nded.  an  ac'/  regulating  the  granting  of  furloughs  and  discharges  in  hospitals, 
Period  of  disabil- approved  on  May  first,  eighteen  huudred  and  sixty-three,  be,  and  the 
ity  which  entitles 8ame  js  hereby  so  amended,  as  to  provide  that  the  period  of  disability 
soldiers  ia"hos  therein  named,  which  entitles  soldiers,  sick  and  wounded  in  hospitals,  to 
pita  is,  t  o»-  f  u  r  -  furloughs,  shall  be  extended  to  sixty  days,  or  upwards,  in  which  case,  the 
loughs,    extended  board  of  examiners  may  grant  furloughs  for  sixty  days. 

Furloughs  may      Approved  February  17,  1864. 
be    granted    for 
same  time. 

Feb.  17   1864.      Chap.  XLIX. — An  Act  to  amend   an  act  entitled    "An  act  to  organize  military  courts  to 

. 1 attend  the  army  of  the  Confederate  States  in  the  field,  and  to  define  the  powers  of  said 

courts,"  apftroved  October  ninth,  eighteen  huudred  and  sixty-two. 

• 

ProceeJings  and  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
jurisdiction  of  mil-  when  two  or  more  army  corps  are  united  in  the  same  army,  charges  shall 
twcPor "more  Irmv  be  re^erre^  to  sa'd  courts,  and  their  proceedings  be  subject  to  review  by 
corps  are  united  in  the  army  commander,  as  in  the  case  of  general  courts  martial ;  and  that 
the  same  way.  the  jurisdiction  of  each  of  said  courts  shall  extend  to  any  person  con- 
nected with  the  army  of  which  the  corps  to  which  the  court  is  attached 


FIRST  CONGRESS.     Sess.  IV.     Cri.  50,  51.  195 

may  be  a   part,  without   being   limited  to   members  of  the   particular 
corps  to  which  said  court  may  be  attached. 

Sec.  2.  That  when  the  corps  to  which  any  military  court  maybe  Transfer  of  mcm- 
attached  shall,  from  any  cause,  cease  to"  exist  as  such,  the  Secretary  of  be.^  and  officers  of 
War,  shall  assign  the  members  and  officers  of  such  court  to  any  other 
unsupplied  corps,  or  other  sub-division  of  any  of  the  armies  of  the  Con- 
federate States,  where  a  military  court  may  be  needed  ;  and  exchanges 
and  transfers  of  individual  members  and  officers  from  any  one  court  to 
another,  may  be  made  by  the  Secretary  of  War,  on  application  of  the 
parties  concerned;  the  consent  of  the  commander  or  commanders  of  the 
army  or  armies  to  which  the  particular  courts  may  belong,  having  been 
first  obtained  to  such  exchange  or  transfer. 

Sec.  3.  That  the  fourth  section  of  the   act  of  which  this  is  amenda-  <■  iS62,  Oct  9,  ch. 

tory  be,  and  the  same  is  hereby,  so  amended  as  to  extend  the  iurisdic- °''"''.e' ,'/",.  ;      . 
■  »    i  ■!■  ii      <y  i  i  to  i-  Jurisdiction    of 

tion  or  the  military  courts  to  all  onenders  below  the  grade  ot  lieutenant  military  courts 

general.  extended. 

Approved  February  17,  1864. 


Chap.  L. — An  Act  relating  to  the  appointment  of  a  General  and  Lieutenant  Generals.  Feb.  17,  1864. 


Tlie  Congress  of  the   Confederate  States  of  America  do  enact,    That      President  may 
the  President  may  appoint  one   general   ill  the   provisional   army  of  the  "-PP1™1  0De  gene- 
Confederate  States,  when,  in  his  discretion,  it  shall  be  deemed  necessary  oftrans-Miasissii* 
and  proper,  for  the  •oniniand  of  the   trans-Mississippi   military  depart- pi  department. 
ment,  by  and  with  the  advice  and  consent  of  the  Senate. 

Sec.  2.-  That  the  President  may,  by  and  with  the  advice  and  consent     Ma7  appoint 
of  the  Senate,  appoint  lieutenant  generals  in  the  provisional  army  of  the    ~u  "t?e°  mjiitairT 
Confederate  States,  when,  in  his  discretion,  it  shall  be  deemed  necessary  departments. 
for  the  command  of  any  one  of  the  military  departments. 

Sec.  3.  That  the  officers  appointed  under  the  provisions  of  this  act,     Officers  appoint- 

shall  continue  to  hold  the  rank  herein   provided,  so   long   as  they  shall  fd  undor  fis,a^ 
a-   ■        iti  !••  ■       ■  ,      n       •  t  ii  h°w  *unS   to  no'" 

emciently  discharge  the  duties  in  command  of  said  several  departments,  their  rank. 

and  nd  longer,  but  will  resume   thereafter   their  former  rank  in  the     When  to  resume 

Service  their  former  rank. 

Approved  February.  17,  1864. 


Chap.  LI. — An  Act  to  amend  the  sixty -fifth -article  of  war.  Feb   17,  1S64. 


The  Congress  of  the   Confederate  States  of  America  do  enact,    That     Sixty-fifth  arti- 
the  sixty-fifth  article  of  war  be  so  amended  as  to  read  as  follows:  "  Ar-  °'e  of  war>  amend- 
ticle  sixty-five.  Any  general  officer  commanding  an  army  or  commanding6 
a  force  of  cavalry  not  with  and  under  the   immediate   command   of  the 
commander  of  an  army,  or  other  officer  commanding  a  separate  depart- 
ment, may  appoint  general  courts  martial  whenever  necessary.     But  no 
sentence  of  a  court  martial  shall  be  carried  into  execution  until  after  the 
whole  proceedings  shall  have  been  laid  before  theofficerordering  the  same, 
or  the  officer  commanding  the   troops  for  the  time   being;    neither  shall 
any  sentence  of  a  general  court  martial  in   time  of  peace,  extending  to 
the  loss  of  life,   or  the   dismission  of  a  commissioned   officer,  or  which 
shall,  either  in  time  of  peace  or  war,  respect  a  general  officer,  be  carried 
into  execution  until  after  the  whole  proceedings  shall  have  been  trans- 
mitted to  the  Secretary  of  War,  to  be  laid  before  the  President  of  the 


19G  FIRST  CONGRESS.     Sess.  IV.     Ch.  52.     1864. 

Confederate  States  for  his  confirmation  or  disapproval  and  orders  in  the 
case.  All  other  sentences  may  he  confirmed  and  executed  hy  the  officer 
ordering  the  court  to  assemble,  cr  the  commanding  officer  for  the  time 
being,  as  the  case  may  be. 

Approved  February  17;  1864. 


Feb.  17    1864-       C«QAP.    LII. — An    Act  to  authorize   the  impressment  of  meat  for  the  use  of  the  army, 
,  under  certain  circumb-tances. 


When    impress-      The  Congress  of   the    Confederate   States  of  America  do  enact,  That 

meut  o#  meat  for  whenever  the  President  shall  declare  that  the  public  exigencies  render 

the  use  of  the  army  ;t   necessary,  impressments   of  meat,  for  the   use- of  the   army,  may  be 

made  from  any  supplies  that  may  exist  in  the  country,  under  the  express 

Compensation     condition  that  just  compensation  shall  be  afforded  to  the  owner  of  the 

meat  taken  or  impressed,  and  subject  to  the  following  restrictions  and 

limitations  : 

Power  to  direct      Sec  2.  The  power  to  direct  such  impressment  shall  be  conferred  upon 

snch  impressment,  the   Secretary   of  War ;  but  he   shall   not  reduce   the   supplies  of  any 

r"ta,rvof  War     ~  Person  below  one-half  of  the  quantity  usually  allowed  for  the  support  of 

To  what  extent  himself,  his  family,  and  dependants  for  the  year.     He  shall  exercise  the 

he  may  re  d  u  c  e  said  power  by  orders  directed  to  the  officers  or  agents  he  may  employ, 

supplies i  of  persons    ^    slaall  have  explicit  instructions  as  to  the  mode  of  its  execution, 

How  to  exercise        -,..  .  ,  r      .  ,,,  ■,,  . 

power.  and  injunctions  that  the  same  shall  not  be  abused. 

Notice  to'owner      Sec.  3.  That  these  orders  shall  direct  that  a  notice  shall  be  given  to 
ef  meat.  ^g  owner  0f  the  meat  needed,  his  bailee  or  other  agent,  deckring  the 

quantity  required,  the  price  offered,  the  existence  of  a  necessity,  and 
whether  possession  is  to  be  taken  of  the  same  immediately,  and  with 
whom  the  risk  of  the  safe-keeping  is  to  be,  pending  the  negotiation,  and 
in  what  manner  the  compensation  shall  be 'settled,  in  case  the  offer  is  not 
Service  of  notice,  accepted— service  of  which  notice  shall  be  a  condition  precedent  to  any 

impressment  or  seizure  by  the  impressing  officer. 

On    service   o  f  ^"  That  upon  the  service  of  this  notice  upon  the  owner  of  any 

notice,   owner   of  meat  liable  to  impressment,  the  owner  shall  hold  the  same  subject  to 

meat  to  hold  same  the  claim  of  the  Confederate  States,  and  shall  be  entitled  to  just  eoni- 

subject  to  claim  of  per,sati0n,  according  to  the  provisions  of  this  act;  and  if  the  necessity 

Compensation,    is  declared  by  the  impressing  officer  to  be  urgent,  he  shall  deliver  the 

When  possession  ppssession  to  the  impressing  officer  upon  his  demand,  who  shall  give  a 

to  be  ddn-efed  to  receipt  therefor,  as  provided  in  the  sixth  section  of  this  act. 

impressing  officer.       n  r     m,         n        i  n     i  o  v   i  1 

„         ...         ,      SEC.  0.   1  hat  tor  the  ascertainment  ot  the  quantity  or  meat  liable  to 

Quantity    of.  ..  ,     ,  „.  1  J  .         «        , 

meat  and  just  com-  impressment  under  this  act,  and  also  or  just  compensation  tor  the  same, 

pensation  for  the  where  the  owner  and  impressing  officer  cannot  agreepthe  impressing 

same,  how  ascer-  omcer  s]lall  appoint  one  loyal  and  disinterested  citizen  of  the  county, 

Assessors  to  be  district  or  parish,  in  which  the  meat  impressed  shall  be  ^t  the  time  of 

appointed.  impressment,  and   the  owner  of  the  meat  so  impressed,  his  agent,  or 

Their  duties        other  bailee  shall  appoint   another,  who  shall,  upon  oath,  ascertain  the 

quantity  liable  to  impressment,  and  the  value  of  the  same  at  the  date  of 

the  notice  served  upon  the  party,  which  oath  may  be  administered  by 

Their  decisi  o  n  the  impressing  officer,  and  which  ascertainment  of  the  quantity  and  value 

conclusive.  shall  be  conclusive  evidence  thereof;  and  if  the  assessors  cannot  agree, 

When  assessors  ^gy  ma„  assoc;ate  with  them  a  third   person,  of  like  qualifications,  to 

disagree,    a    third        ,  ■  ■,  l  * 

person  may  be  ap-  make  sald  assessment. 

pointed.  Sec.  6.  That  whenever  an  impressment  shall  be  made,   under  this 

Certificate   r  e  -  act;  it  shall  be  the  duty  of  the  impressing  officer  to  give  an  official  cer- 

ln^offieer'Tu^case  tificate,  showing  the  quantity  taken,  the  company,  battalion,  regiment  or 

of  impressment,     other  command,  for  whose  use  it  is  required,  the  compensation  to  be  paid, 


FIRST  CONGRESS     Sess.  IV.     Ch.  53.     1864.  197 

the  circumstances  of  necessity  that  existed,  which  certificate  shall  be     Certificate  made 
evidence  of  a  claim  against  the  Confederate  .States,  and  shall  be  promptly  plains tC°S  "  """ 
paid  by  the  disbursing  officer  of  the  command  for  which  the  meat  was     By  whom  claim 
taken,  or  by  the  chief  of  the  bureau  having  charge  of  disbursements  to  be  paid, 
for  similar  objects. 

Approved  February  17,  1864. 


Chap.  LTII. — -An  Act  to  make  additional  appropriations  for  the  support  of  the  Govern-      Feb,  17,  1864. 

ment  of  the  Confederate  States  of  America,  for  the  fiscal  year  ending  June  thirtieth, ■ 

eighteen  hundred  and  sixty-four. 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That  Appropriations 
the  following  sums  be,  and  the  same  are  hereby  appropriated,  out  of  any  f°r  t^,6  support  of 

•      it      i  '      .     ,.  ■  •    f  i    i>      ii  ,,/  the  Goveenmeut 

money  in  the  treasury  not  otherwise  appropriated,  for  the  support  ot  thefor  the  fiscal  ,,ear 

Government,  in  addition  to  appropriations  heretofore  made,  for  the  fiscal  ending    June    30, 

year  ending  on  the  thirtieth  of  June,  one  thousand  eight  hundred  and  ls**- 

sixty-four. 

Legislative.—- -For  compensation  and  mileage  of  members  and  dele-  legislative:  Pay 
gates  of  the  House  of  Representatives,  two  hundred  thousand  dollars.      aDd  mileage  of 

For  compensation  of  officers  and  others   employed  in  the  service  of  ^™se"s 
the  House  of  Representatives,  five  thousand  six  hundred  and  twenty-five     Officers,  Ac,  of 

dollars.  tne  House. 

For  contingent  expenses  of  the  House  of  Representatives,  forty  thou-  Contingent  ex- 
sand  dollars,  penses  of  House. 

For  compensation  and  mileage  of  the  Senate,  forty-seven  thousand  pay  and  mileage 
eight  hundred  and  eighty  dollars.  of  the  Senate. 

For  compensation  of  officers  and  clerks  of  the  Senate,  eight  thousand     Offic  e  r  s  and 

dollars.  clerks  of  Senate. 

For  incidental  and  contingent  expenses  of  the  Senate,  seven  thousand  Contingent  ex- 
dollars,  penses'  of  Senate. 

[Executive.] — For  compensation  of  the  President  of  the  Confederate  Executive:  Pre- 
States,  twelve  thousand  five  hundred  dollars.  sidant. 

For  compensation  of  the  Vice  President  of  the  Confederate  States,     Vice  President. 
three  thousand  dollars. 

For  compensation  of  the  private  secretary  aid  messenger  of  the  Pre-     Private_  secre'ta,- 

sident  of  the  Confederate  States,  one  thousand  three  hundred  and  fifty  T?  and  messenger 
i   ,,  J  of  the  President. 

dollars. 

For  compensation  of  the  private  secretary  of  the  Vice  President  of  Private  secreta- 
ire Confederate  States,  five  hundred  dollars  !Jde"heViCe  F™' 

For  contingent  and  telegraphic  expenses  of  the  Executive  office,  fifteen  "  Contingent 
thousand  dollars.  ■  penses. 

Treasury  Department. — For  compensation  of  the  Secretary,  Assist-     Treasury  B 
ant  Secretary,  Comptroller,  "Auditors,  Treasurer,  Register  and  clerks, pa.rtm.cnt:    Seere- 
messengers,  watchmen  and  laborers,  in  the  Treasury  Department,  three tary  s  office- 
hundred  and  ninety  thousand  two  hundred  dollars. 

For  incidental  and  contingent  expenses  of  the  Treasury  Department,  Contingent  ex- 
thirty-seven  thousand  four  hundred  dollars.  penses. 

For  the  payment  of  interest  on  the   public  debt,  twenty  million   dol-     Public  debt, 
lars. 

•    For  engraving  and  printing  treasury  notes,  bonds  and   certificates  for     Treasury  notes, 
stocks,  and  for  paper  for  the  same,  eight  hundred  thousand  dollars.  bonds,  Ac. 

For  the  payment  of  principal,  under  loan  of  nineteenth  August,.  Payment  of 
eighteen  hundred  and  sixty-one,  this  sum  being  due  and  payable  on  the  principal  «nder 
first  of  July,  eighteen  hundred  and  sixty-four,  one  million  three  hundred  J0^  °'  A"s'  \9' 
and  forty  thousand  two  hundred  dollars. 


ex- 


e  -  . 


198  FIRST  CONGRESS.     Sess.  IV.     Ch.  53.     1864. 

Rent  of  Execu-  For  the  rent  of  Executive  buildings  and  President's  house,  fifteen 
tive  buildings.        t]lousan<i  dollars. 

Safe-keep  in  g,  To  defray  expenses  incurred  in  the  safe-keeping  and  transportation  of 
&c,  of  coin.  coin  belonging  to  tlie  New  Orleans  banks,  five  hundred  and  fifty-nine 

dollars. 
War  Depart-      War  Department- — For   compensation  of  the   Secretary  of  War, 
office'    Seoretar;j:'s  Assistant  Secretary,   Chief  of  Bureau,    clerks,   messengers  and   others 
employed  in  the  War  Department,  one  hundred  and  fifty  thousand  dol- 
lars. 
Incidental    ex-      For  incidental  and   contingent   expenses   of   the  War  Department, 
penees.  ninety  thousand  dollars. 

Commissioners,  For  compensation  of  Commissioner  and  Chief  Clerk  of  Indian 
&a.,  of  Indian  M-  Affairs,  and  incidental  expenses  of  bureau,  two  thousand  one.  hundred 
air3-  and  twenty-five  dollars. 

Contingent   ex-      For  contingent  expenses  of  the  Adjutant'  and    Inspector  General's 

G  "a8Denfartm°ntL  r,ePartment'  fiftv  thousand  dollars. 

Contingent  ex-  -F°r  incidental  and  contingent  expenses  of  the  army,  two  hundred 
penses  of  army,      and  fifty  thousand  dollars. 

Quartermaster' 8  Quariermaster's  DEPARTMENT. — For  pay  of  officers  and  privates 
Department:    Pay  0f  the  army,  volunteers,  militia,  &c.,  seventy-three  million  eight  hundred 

0  t  e  army.  an(j  t]lree  thousand  five  hundred  and  fifty-one  dollars. 

Service  of  Qaar-      For  the  service  of  the  Quartermaster's  Department,  one  hundred  and 

termaster's  D  e  -  sixty-two  millions  eighty-one  thousand  five  hundred  and  forty-four  dol- 
parttnent.  ,       J  °     J  J 

1  lars. 

Expenses  to  col-      For  pay  of  officers,  their  fuel  and  quarters,  laborers,  employees,  and 
lect,   Ac,  tax   in  agents,  hire  of  teamsters,  rent   of  offices,  material,  labor  and  building 
store-houses,  and  incidental  expenses  required  to  collect  and  preserve 
the  tax  in  kind,  from  July  the  first,  eighteen  hundred  and  sixty-three, 
•    to  June  the  thirtieth,  eighteen  hundred  and  sixty-four,  five  million  three 
hundred  'and  thirteen  thousand  two  hundred  and  four  dollars. 
Railroad  trans-      For  railroad  transportation  of  the  articles  collected  under  the  tax  in 
portation.  kind,  one  million  five  hundred  thousand  dollars. 

Grain  bags.  For  grain  bags  tp  be  used  for  transportation  of  the  grain  collected 

under  the  tax  in  kind,  three  million  two  hundred  and  forty  thousand 
dollars. 
Wagons,  teams,      For  purchase  of  wagons,  teams  and  equipments,  two  millions  one  hun- 
&c-  dred  and  sixty  thousand  dollars. 

Increased    com-      For  increased  compensation  to  officers,  clerks,  and  other  employees  in 
pcnsatiuu   to  offi-  the  Legislative  and  Executive  Departments  of  the  Government,  in  pur- 
lornartm'ents'1      * suatlce  0I"  an  act  approved  January  the  thirtieth,  eighteen  hundred  and 
sixty-four,  from  January' thirtieth  to  May  fifteenth,  inclusive,  eighteen 
hundred  and  sixty-four,  as  follows  : 
House  of  Repre-      For  the  House  of  Representatives,  Confederate  States,  two  thousand 
eentatives.  two  hundred  and  seventy-five  dollars. 

The  Senate.  For  the  Senate  of  the  Confederate  States,  two  thousand  dollars. 

Treasury  D  e  -  For  the  Treasury  Department,  two  hundred  and  twenty-seven  thousand 
partment.  gjx  hundred  and  sixty-six  dollars  and  sixty-six  cents. 

War  Depart-  For  the  War  Department,  one  hundred  and  ninety-four  thousand  one 
ment-  hundred  and  sixty-six  dollars  and  sixteen  cents. 

Navy  Depart-  For  the  Navy  Department,  five  thousand  five  hundred  and  sixty-one 
ment-  dollars  and  twenty-five  cents. 

Department   o  f     For  the  Department  of  Justice,  three  thousand  and  seventy-five  dol- 

Justiee.  ]arg 

State  Dep  a r  t  -  •» For  the  State  Department,  two  thousand  two  hundred  and  eleven  dol- 
ment-  lars  and  seveuty-nine  cents. 

Post-Office  De-  For  the  Post-Office  Department,  twenty-four  thousand  three  hundred 
partment.  dollarg  md  e;glaty.tw0  centg> 


FIRST  CONGRESS.     Sess.  IV.     Ch.  53.     1864.  199 

For  the  private  secretary  and  messenger  of  the  President,  five  hundred  Private  sc  rota- 
eighty-seven  dollars  and  ninty-one  cents.  _  JJ  tto^Sf 

For  deficiency  in  appropriations  for  compensation  of  the  private  sec- 
retary and  messenger  of  the  President,  to  December  thirty-first,  eighteen 
hundred  and  sixty-three,  four  hundred  and  forty-one  dollars  and  thirteen 
cents. 

For  compensation  of  the  agent  of  the  Treasury  Department  west  of    Treasury   D  e  - 

the  Mississippi  river,  a  chief  and  disbursing  clerk,  and  nine  other  clerks,  ?}?nt.  ^est.  °f  tbo 
r.  i-,  i  .■     ,  ,      t  i  ■   ,•   ,1        -i  i        i      i        i     ■    ,      r       '  Mississippi  nvtr. 

from  February  first  to  June  thirtieth,  eighteen  hundred  and  sixty-tour, 

twelve  thousand  three  hundred  and  forty-seven  .dollars  and  ninety-two 

cents. 

For  incidental  and  contingent  expenses  of  the  treasury  service  west  of 
the  Mississippi  river,  from  February  first  to  June  thirtieth,  eighteen 
hundred  and  sixty-four,  twenty  thousand  dollars. 

•   For  erecting  a  stair-case,  connecting  the  first  and  second  floors  of  the     Stairca  s  e  for 
building  occupied  by  the  Treasury  Department,  three  thousand  dollars.  Treiis"ry  Hep't. 

For  building  a  vault  in  the  Treasury  Department  for  the  security  of  Vault  in  said 
the  public  money,  fifty  thousand  dollars.  Department. 

For    pay  of   officers,    non-commissioned    officers    and    privates,    and     Bureau  of  Con- 
clerks,  including  current  and  extraordinary  expenses  in  the  Bureau  of  scription. 
Conscription,  four  million  eight  hundred  and  sixty-eight  thousand  "four 
hundred  and  sixty-seven  dollars. 

For  the   purpose  of  making   purchases   of  cotton,  naval   stores,  and     Cotton,  naval 
other  produce  under  the  direction  of  the  President,  to  meet  the  engage-  stores»  ic- 
ments  of  the   Government,  and   to  purchase  necessary  army,  navy  and 
other  supplies,  twenty  millions  of  dollars. 

For  compensation  of  agents,  sub-agents  and  contingent  expenses  of  Agents,  Ac.,  to 
collecting  the  tax  in  kind  on  tobacco,  one  hundred  thousand  dollars.         £°"jCt  **  taX  in 

For  increased  compensation  of  the  private  secretary  of  the  Vice  Pres-  iucreaseri  ray  of 
ident,  under  act  approved  thirtieth  of  January,  eighteen  hundred  and  private  secretary 
sixty-four,  two  hundred  and  ninety-two  dollars.  of  Vice  President 

For  transportation  of  troops   and  their  baggage,-  of  quartermasters'     Transportation 
stores,  subsistance,  ordnance  and  ordnance  stores,  from  place  of  purchase  ol   troops,    stores, 
to  troops  in  the   field,  purchase  of  horses,   mules,  wagons   and   harness,  fa^ni,erS'Ac. 
purchase  of  lumber,  nails,  iron  and  steel  for  storehouses,  quarters  for 
troops  and  other  repairs,  hire  of  teamsters,  laborers,  &c,  seventy  million 
six  hundred  and  thirty  thousand  four  hundred  and  forty-six  dollars.  ■ 

For  pay  for  horses  killed  in  battle,  under  act  No.  48,  section  7,  and     Horses, 
for  which  provision  is  to  be  made,  one  hundred  thousand  dollars. 

To  pay  for  property  pressed  into  the  service  of  the  Confederate  States,    Property  pressed 
under  appraisement,  and  said  property  having  been  either  lost  or  applied  lnt0  the  8erv>oa- 
to  the  service,  two  hundred  thousand  dollars. 

For  the  sustenance  of  prisoners  of  war,  under  act  No.  181,  section  1,    Prisoners  of  war. 
and  the  hire  of  the  necessary  prisons,  quarters,  &c,  for  the  safe-keeping 
of  the  same,  or  so  much  thereof  as  may  be  necessary,  one  million  dollars. 
.  Commissary  Department. — For  the  purchase  of  subsistence  stores,    Subsistence 
and  commissary  property,  fifty-seven  million  nine  hundred  and  eighty-  stores  and  oom- 
eight  thousand  dollars.  missary  ProPerty- 

Ordnance  Department. — For  the  ordnance  service  in.  all  its  Ordnance  ser- 
branehes,  twenty-three  million  dollars.  Tioe- 

For  the  nitre  and  mining  service,  nine  million  five  hundred  thousand  Nitro  and  min- 
dollars.  inS  service. 

Engineer  Department. — For  engineer  service,  ten  million  dollars.   Engineer  se 

Medical  Department. — For  pay  of  physicians  employed  by  con-    Physician! 
tract,  two  hundred  thousand  dollars. 

For  pay  of  nurses  and  cooks  not  enlisted  or  volunteers,  three  hundred  Nurses  •p.ai 
and  fiftv  thousand  dollars.  •  onnks. 


200  FIRST  CONGRESS.   .  Sess.  IV.     Ch.  53.     1864. 

.Laundresses.  For  pay  of  hospital  laundresses,  one  hundred  and  fifty  thousand  dol- 

lars. 

Medical  and  For  purchase  of  medical  and  hospital  supplies,  fifteen  million  four 
hospital  supplies,    hundred  and  twenty  thousand  dollars. 

Military  hospi-  p0r  the  establishment  and  support  of  military  hospitals,  two  hundred 
ials-  and  fifty  thousand  dollars. 

Hospital  stew-      For  the  pay  of  hospital  stewards,  one  hundred  thousand  dollars. 

»J" .  For  the  pay  of  matrons,  assistant  matrons  and   ward   matrons,  three 

Matrons.  r  j  7 

hundred  and  titty  thousand  dollars. 
Navy  Depart-      Navy   Department. — For   compensation  of  the   Secretary  of  the 
men/.— Secretary's  Navy,  clerks  and  messenger  in  his  office,  fourteen  thousand  six  hundred 
office-  and  fifty  dollars. 

Contingent  ex-  For  incidental  and  contingent  expenses  of  the  Navy  Department, 
penses.  fifteen  thousand  dollars. 

Pay  of  navy.  For  pay  of  the  navy,  one  million  four  hundred  and  sixty-three  thou- 

sand one  hundred  and  eighty-eight  dollars  and  twelve  cents. 
Provisions   and      For  provisions  and  clothing  in  the  Paymaster's  Department,  one  niil- 
olotbmg.  jjon   gve  hundred  and  thirty-one  thousand   seven   hundred   and   fifty 

dollars.     • 
Iron  clad  vessels.      For  the  construction  of  iron-clad  vessels  in  the  Confederate  States, 

thrije  million  dollars. 
Ordnance  and      For  ordnance  and  ordnance  stores,  one  million  eight  hundred  and  fifty 

.rdnauce  stores.      thousand  dollars. 

Repairs  of  ves-      For  repairs  of  vessels,  three  hundred  thousand  dollars. 
SeyfS    '  &c        ^ov  ^le  eql'ipment  and  stores  of  vessels,  five  hundred  thousand  dollars, 

of  vfsae'.s.  For  the  construction  of   sub-marine   batteries,  one  hundred  thousand 

Sub-marine  bat-  dollars. 

te  ™e;i'  For  fuel  for  steamers,  navy  yards,  and  stations,  five  hundred  thousand 

dollars. 
Contingent  enu-      For  contingent  enumerated,  eight  hundred  thousand  dollars. 
(Berated.  p01,  med;ca|  and  surgeon's  necessaries,  six  hundred  and  fifty  thousand 

Medical  and  sur-       11  , 

geons  necessaries,  dollars. 

Marine  corps.      "  For  the  support  of  the  marine  corps,  four  hundred  thousand  three  hun- 
dred and  fifty-seven  dollars. 
Steam  cruisers.       For  the  consi  ruction  of  four  steam  cruisers  of  the  class  of  the  "Ala- 
bama" and  "Florida"  in  the  Confederate  States,  two  million  five  hundred 
thousand  dollars. 
State    Depart-      St  ate  Department. — For  compensation  of  the  Secretary  of  State,  clerks, 
office  etMy  s  messenger  and  laborer,  seven  thousand  and  nine  dollars  and  fifty  cents. 

D  iplomatio      For  the  purchase  of  diplomatic  books,  three  thousand  dollars. 
boo«s.  For  compensation  of  commissioners  and  secretaries,  twenty-nine  thou- 

Commission  e  r  s         d  f         hundred  doHarsJ 
and  Secretaries.  .        .„ 

Commercial      ror  compensation  of  commercial  agents,  five  thousand  dollars. 
agents.  For  the  necessities  and  exigencies  under  laws  already  passed,  or  which 

Necessities  and  m      ^e  passed  or  may  hereafter  arise,  and  unforeseen  emergencies,  subject 

6  X 1 fr  t  O  C  L6S*  a  *'. 

to  the  requisition,  and  under  the  control  of  the  President,  five  hundred 
thousand  dollars. 
Department    of     Department   of    Justice. — For  compensation  of    Attorney   General, 
Jiisfj'te .-  Attorney  Assistant  Attorney  General,  clerks  and   messengers,  four  thousand  three 
■  enera         oe*     hundred  and  twenty-four  dollars  and  eighty-nine  cents. 

Contingent   ex-      For  the  incidental  and  contingent  expenses  of  the  Department  of  Jus- 
penses.  tice,  fifteen  hundred  dollars. 

Sup't  Public      For  compensation  of  Superintendent  of  Public  Printing,  clerk  and  mes- 
Piinhng.  senger,  three  thousand  seven  hundred  and  fifty  dollars  and  seventy  cents. 

Arizona  Xerrito-      For  compensation  of  Governor  and   Commissioner  of  Indian   Affairs, 
ry-  Secretary,  Judges,  Attorney  and  Marshal  of  Arizona  Territory,  four  thou- 

sand six  hundred  and  fifty  dollars. 


FIRST  CONGRESS.      Sess.  IV.     Ch.  53.     1864.  2)1 

For  incidental  and  contingent  expenses  of  Arizona  Territory,  to  be 
expended  by  tlie  Governor,  five  hundred  dollars. 

For  printing,  binding  and  ruling  for  the  several  Executive  Departments,  Printing  and 
one  hundred  and  twenty-five  thousand' dollars.  binding. 

For  printing,  binding  and  ruling  for  both  Houses  of  'Congress,  including 
the  printing  of  the  laws,  in  book  form,  twenty  thousand  dollars. 

For  purchase  of  paper  for  the  Executive  Departments  and  Congress,  fifty     Paper, 
thousand  dollars. 

For  compensation  of  judges,  attorneys  and  marshals,  and  incidental  and      Judges,    attor- 

con  tin  went  expenses  of  courts,  sixty-four  thousand  six  hundred  and  twenty-  neys  and  marshals, 
,c,,  r,    .  4.  '    ind    expenses    oi 

nine  dollars  and  twenty-two  cents.  courts. 

For  compensation  of  three  commissioners  appointed  under  the  seques-  Com're  wider 
tration  act,  and  for  clerk  hire  and  contingent  expenses,  three  thousand  two  sequestration  act, 
hundred  and  thirty-three  dollars  and  fifteen  cents.  clerk  hiie,  Ac. 

Post-Office  Department. — For  compensation  of  the  Postmaster  Gen-    Post-office  Dep't: 
eral,  chiefs  of  bureau,  clerks  and  messenger,  watchmen  and  laborers,  three  ter  ge^eral_s 
thousand  four  hundred  ami  four  dollars  and  eighty-eight  cents. 

For  compensation  of  agents,  cost  of  material,  and  constructing,  repair-     Telegraph  lines, 
ihg  and  operating  telegraph   lines,  sixty-five  thousand   five  hundred   and 
sixty-three  dollars  and  fifty  cents. 

For  rent,  fuel  and  gas  light  for  the  post-office  building  in  the  city  of    Rent,  fuel,  &c. 
Richmond,  six  thousand  dollars. 

For  balance  due  for  alterations  and  damages  of  a  building  for  a  post-  Alteration  of 
office  in  the  city  of  Richmond,  eight  thousand  dollars.  post-office    build- 

Indian  Affairs. — For  amount  required  to  comply  with  treaty  stipula-ing;  ,.       ,_  . 

i    ■  i  i        ri      e    i  n  i  ■'      t     1  ■  Indian  Affairs: 

tions,  entered  into    between   the   Confederate  states   and   certain   Indian  xreaty  stipulations 
tribes,  one  hundred  and  eighty-two  thousand  six  hundred  and  sixty  dollars 
and  fifty-seven  cents. 

To  meet  the  incidental  expenses  of  the  public  service,  within  the  Indian  Incidental  ex- 
tribes,  fifty  thousand  dollars  Ponses- 

.For  interest  on  eighty   thousand  six   hundred   and    thirty-four    dollars     Interest, 
ninety-six  cents,  the  removal  and  subsistence  fund  due  the  Cherokee  In- 
dians in  North  Carolina  from    May  twenty-third,   eighteen   hundred  and 
sixty,  to  May  twenty-third,  eighteen  hundred  and  sixty-four,  nineteen  thou- 
sand three  hundred  and  fifty-two  dollars  and  thirty-six  cents. 

Postal  Service. — For  the  postal  service  of  the   Confederate  States,  to     Postal  service: 
be  paid  out  of  auy   money  in  the  Treasury ;    being   the  revenues  arising 
from   postages,  for  the  fiscal  year  ending  the  thirtieth  of  June,  eighteen 
hundred  and  sixty -four: 

For  transportation  of  the  mails,  two  million  one  hundred  and  fifty-seven  Transportation 
thousand  eight  hundred  and  forty-six  dollars  and  forty-three  cents.  of  mails. 

For  compensation  of  postmasters,  eight  hundred  and  sixty-two  thousand     Postmasters', 
eight  hundred  and  seventy-three  dollars  and  fifty-seven  cents.        J 

For  compensation  of  post-office  clerks,  one  hundred  and  sixteen  thousand  P.  Office  clerks, 
three  hundred  and  fifty-two  dollars  and  sixty-six  cents. 

For  ship,  steam-boat  and  way  letters,  seven  hundred  and  seventy-one  Ship,  steamboat 
dollars  and  forty-one  cents.  -  •      and  way letters- 

For  advertising,  twelve  thousand  nine  hundred  and  fifteen  dollars  and     Advertising. 
sixty-two  cents. 

For  mail  bags,  seven  thousand  three  hundred  and  nine  dollars  and  eighty-    Mail  bags. 
five  cents. 

For  office  furniture,  one  thousand  four  hundred  and  sixty  dollars.  Office  furniture. 

For  blanks  and  printing,  seventy-four  thousand  and  forty-seven  dollars  Blanks  and  print- 
and  seventy-six  cents.  lng- 

For  wrapping  paper,  twenty-nine  thousand  three  hundred  and  thirty-  Wrapping  paper, 
eight  dollars  and  eighteen  cenjts. 


202  •  FIRST  CONGRESS     Sess.  IV.     Ch.  54,  55.     1864. 

Mail-locks,  keys      For  mail  locks,  keys  and  stamps,  seven  hundred  and  fifty-six  dollars  and 
and  stamps.  seventy-five  cents. ' 

Mail  deprerla-      For  mail  depredations  and  special  agents,  twenty-six  thousand  andsixtv- 
tions  and   special  ei   nt  dollars  and  thirty-one  cents. 

"Miscellaneous      For  miscellaneous  payments,  twenty  thousand  five  hundred  and  thirty- 
payments,  nine  dollars  and  sixty-nine  cents. 
Postage  stamps.      For  postage  stamps,  twenty-seven  thousand  five  hundred  and  seventy-two 

dollars  and  seventy-eight  cents. 
Loss  of  slaves      For   loss    of  slaves  which    have  been  impressed  by  Confederate  author- 
impressed  by  the  ities,  or  under  State  laws'  for  tlie  use  of  the  Confederate  Government,  and 
while  engaged  in  laboring  on  the  public  defences,  have  escaped  to  the 
enemy,  or  died,  or  contracted  diseases   which   have,  after  their  discharge, 
resulted  fatally,  three  millions  one  hundred  and  eight  thousand  dollars. 
Approved  February  17,  1864. 


Government, 


Feb.  17,  1864.  CnAC  LtV. — A  bill  to  repeal  an  act  to  organize  bands  of  partisan  rangers,  approved 
April  twenty -first,  eighteen  hundred  and  sixty-two,  and  for  other  purposes. 

Act  cf  April  21,  The  Congress  of  the  Confederate  States  of  America  do  enact.  That 
!8C2.  eh.  63,  ante.  tne  aej.  0c  Qon0;ress  aforesaid  be,  and  the  same  is  herebv,  repealed  :  Pro- 
zt.   48,    organizing     .  7    .    rrl,     .        °     .  .,  .  ,.  1  ■  » 

bands  of  partisan  wded,   1  hat  organizations  or  partisan  rangers  acting  as  regular  cavalry  at 

rangers,  repealed,  the  passage  of  this  act,  shall  be  continued  in   their   present  organization: 

Partisan  ringers  Provided,  They  shall  hereafter  be  considered  as  regular  cavalry  and  not  as 
acting  as    regular         ...  '  "  °  J 

cavalry,  continued  partisan  rangers. 

in  sorriee  as  rogu-  Sec.  2.  That  all  the  bands  of  partisan  rangers  organized  under  the  said 
Ur  cavalry.  aii^}  may,  as  the  interests  of  the  service  allow,  he  united  with  other  organ- 

oriran'izBd" "n  "till  izations,  or  be  organized  into  battalions  and  regiments,  with  the  view  of 
the  above  act,  may  bringing  them  under  the  general  conditions  of  the  provisional  army  as  to 
bo  re-organ  iz  ed  discipline,  control  and  movements  under  such  regulations  as  the  Secretory 

and  brought  under    f  w  prescribe. 

tile  general  condi-       0  i™      n  r  itr        i     n    i  i  i    •<•  i       , 

tions  of  provisional      Sec.  3.   1  he  Secretary  ot  War  shall  be  authorized,  it  he  deems  proper, 

army.  for  a  time,  or  permanently,  to  except  from  the  operation  of  this  act  such 

fcec'ty  of  War  corar,anies  as  are  serving-  within  the  lines  of  the  enemy,  and  under  such 
may    except   from  .'.  .  ,  °        .,  •" 

the   operation    cf  conditions  as  he  may  prescribe. 

this  act,  companies      Approved  February  17,  1864. 

serving  within  the  * 

lines  of  the  enemy. 


Feb.  17,  1864.      Chap.  LV. — An  Act  to  authorize  the  organization  of  auxiliary  bureaus  of  the  War  Do- 
' —  partment,  west  of  the  Mississippi  river. 


Organization  of      j%e  Congress  of   the   Confederate  States  of  America  do  enact,  That 
oT^ar-Den't'west  lirf^er  the  direction  of  the  President,  such  bureaus  or  agencies  of  the  War 
of  the  Miss,  river.  Department  may  be  orgHnized  west  of  the  Mississippi  river  as  the  public 
service  may  require,  which  shall  be  auxiliary  to  the  similar  bureaus  of  said 
Duties.  Department  established  by  law,  and  shall  perform  such  duties  as  may  be 

directed  by  instructions  from  the  Secretary  of  War,  or  the  general  com- 
manding in  the  trans-Mississippi  department,  acting  under  the  authority  of 
the  War  Department. 
Staff  officers  and      Sue.  2.  Such  staff  officers  and  clerks  may  be  assigned  to  duty,  or  ap- 
clerks  may  be  as-  pointed  by  the  President  in  these  bureaus,  as  may  be  necessary  for  the  ser- 
sJd  bureaus.  "      yice ;  and  under  authority  from  the  President,  the  general  commanding 
in  the  trans-Mississippi  department  may  assign  such  officers  to  duty,  or 
make  appointments  therein,  subject  to  the  approval   of   the  President: 


»        FIRST  CONGRESS.     Sess.  IV.     Ch.  56,  57.     18C4.  293 

Provided,  That  no  clerk  employed  under  this  act  shall  be  allowed  a  salary     Salary  of  clerks, 
■exceeding  two  thousand  dollars  per  annum,  or  be  liable  to  military  duty.  m^ita ry  duty. 
Approved  February  17,  1864. 


Chap.  LVI.— An  Aet  to  provide  are  Invalid  Corps.  Ten.  17,  1864. 


The  Congress  of  the  Confederate  States  of  America  do  enact,  That  Disabled  offioers, 
all  officers,  non-commissioned  officers,  musicians,  privates  and  seamen,  who  noD.-comcnissioa.sd 
have  or  who  shall  become  disabled  by  wounds,  or  other  injuries  received ,  prates "anT's"*'- 
or  disease  contracted  in  the  service  of  the  Confederate  States,  and  in  the  men,  to  be  ret.ire.-l 
line  of  duty,  shall  be  retired  or  discharged  from  their  respective  positions  or  discharged  from 
as  hereinafter  provided.  But  the  rank,  pay  and  emoluments  of  such  offi-  ^'ntan'dmTtt 
•cers,  and  the  pay  and  emoluments  of  such  non-eoramissjoned  officers,  rail- 'continue  to  the  end 
sicians,  privates  and  seamen,  shall  continue  to  the  end  of  the  war,  or  as  of  the  war. 
long  as  they  shall  continue  so  retired  or  discharged. 

•  Sec.  2.  That  all  persons  claiming  the  benefits  of  this  act,  shall  present  Examination  be- 
themselves  for  examination,  to  one  of  the  medical  examining  boards  now  {ninrb<>»Ti  exaH,~ 
established  by  law.  Upon  the  certificate  of  such  board  that  such  perma-  Certificate  of 
nent  disability  exists,  such  persons  shall  be  retired  or  discharged  as  afore- board  of  disability 
said.  required. 

Sec.  3.  That  all  persons  retired  or  discharged  as  aforesaid,  shall  period-  Persons  retired 
ically,  and  at  least  once  in  six  months,  present  themselves  to  one  of  said.^,  'jCIjI!?'*?a_2 
boards  for  further  examination,  under  regulations  to  be  prescribed  by  the  periodically,  fox 
Secretary  of  War,  the  result  of  which  examination  shall  be  reported  by  further  exumioa- 
such  board  to  the  said  Secretary.     And  if  any  such  person  shall  fail  so  to '" J°'     ,  f  . 

report  himself  to  such  board,  whenever  he  shall   be  required  so  to 'do,  he  rcan  j  to  Secretary 
ehall  be  dropped  from  said  retired  or  discharged  list,  and  become  liable  to  of  War. 

conscription,  under  the  terms  of  the  law,  unless  such  failure  shall  be  caused     °D  ni,,ure  t0  TS>- 
,         ,    f.      ,    ,.     ,  ...  port   to    board, 

by  physical  disability.  _  .  party  liable  to  eo;.- 

Sec  4.  That  the  Secretary  of  War  may  assign  such  officers,  and  order  sciirVtioh: 
the  detail  of  such  non-commissioned  officers,  musicians,  privates  and   sea-     What  duty  m»y 
men,  for  such  duty  as  they  shall  be  qualified  to  perform.     If  any  such  non-  30n8  retired  or  d^ 
commissioned  officers,  musicians,  privates  and  seamen,  shall    be  relieved  ch  rgud. 
from  disability,  they  shall  be  restored  todutvin  their  respective  commands.     When     relieved 

Sec.  5.  That  the  Secretary  of  War  shall  make  all  needful  rules  and  regit- -^"4  to^utylS 
lations  for  the  action  of  the  medical  boards  as  aforesaid.  their  command. 

Sec.  6.  That  vacancies  caused  by  the  retirement  of  officers  under  this  Sect'y  of  War  to 
act,  shall  be  filled  as  in  case  of  the  death  or   resignation  of  sueh  officers,  "^fj"^"  the 

Sec.  7.  This  act  shall  be  in  force  from  its  passage.  Vacanciescaused 

Approved  February  IV,  1864.  b£   retirement  of 

J         '  officers,  how  filled. 

When  this  actta 
.  •  force. 


CflAP.  LVII. — An  Act  to  authorize  the  payment  of  mileage  and  salary  to  members. elect  of     Feb.  17,  1864. 
the  Second  Congress  of  the  Confederate  States, 


-    The   Congress  of  the   Confederate   States  of  America  do  enact.    That   Payment  of  mile- 
until  the  first  meeting  of  the' Second  Congress  of  the  Confederate  States.  age  fnd  8a'a7  c° 

1  ii,     ,.  ,1      r>  1    tr   b         /.  ™  ■    ,    ,•  1     ii    ■      members    elect   of 

the  members  elect  or  the  Senate  ana   Mouse  01  Representatives,  shall  be  Second  Congress. 

paid  their  mileage   and   rateable  monthly   pay,   by' the  Treasurer,  in  the 

manner  provided  by  the  act  entitled  "An  act  to  amend  an  act  entitled 

*  An  act  to  regulate  the  compensation  of  members  of  Congresss;' "    also 

to  amend  an  act  entitled  "An  act  regulating  the  mode  of  paying  members 


204  FIRST  CONGRESS.     Sess.  IV.    Ch.  58,  59,  60.     1864. 

1862,  April  IB,  of  Congress,"  approved  April  sixteenth,  eighteen  hundred   and  sixty-two*, 
ch.  so,  ante.  p.  2t>.  upon  the  presentation  by  such  Senator  or  Representative,  of  the  evidence 
of  his  election,  to  the  Treasurer. 
Approved  February  11,  2864. 


Ftb.  17,  1864.      Chap.  LVIII. — An  Act  to  authorize  the  promotion  of  officers,  nnn~  commissioned  officers  and! 
— privates  for  distinguished  skill  or  valor. 

Promotion  of  of-      The   Congress  of   the   Confederate  States  of  America  do  enact,    That 

ficers,  non-com- the  President  is  hereby  authorized  upon  the  recommendation  of  the  gene- 
EQisdioDed     officers      i  *_,■  ,     *      .  L  .  .,      c  u    j       .eii 

and   privates    fur        commanding  a  department  or  a  separate  army  in  the  held,- to  fill  any 

distinguished  skill  vacancy  in  the  commissioned  officers  of  a  regiment  or   battalion,  by  the- 

crvalor.  .    promotion  to  tlie  same,  by  and  with  the  adviceand  consent  of  the  Senate,  of 

any  officer,  non-commissioned  [officerjor  private  who  may  have  distinguished 

Froviao.  himself  by  exhibiting  peculiar  valor  o-r  skill  on  the  battle-field:  Provided? 

That  the  officer,  non-commissioned  officer  or  private  so  recommended  and 

nominated  for  promotion,  shall  belong  to  the  regiment  or  battalion  in  which 

the  vacancy  may  have  occurred. 

Acts  repealed.        Sec  2.  All  acts  and  parts  of  acts  in  conflict  with,  the  above  provisions. 

are  hereby  repealed. 

Appkovkd  February  17,  1864. 


Fen.  1%  1864.      Chap.  LIX. — An  Act  to  amend  the  act  entitled  "An  act  to  ■provide  and  organize   engi- 

■ neer  troops  to  serve  during  the  tear/'  approved  tweittieth  A/arch,  eighteen  hundred  and 

sixty-three. 

Twoquartermas-      The  Congress  of  tJie  Confederate  States  of  America  do   enact,    That 
lowed^acn0  re»i-  l^e  aDOve  recited  act  be  so  amended    that  there  shall  be  allowed  to  eachi 
icasat  of  engineer  regiment  of  engineer  troops,  two  quartermaster  sergeants.. 
tro°P3-  Appeoved  February  11,  1864. 


Feb.  17   1864.      Chap.  LX. — An  Act  to  amend  the  Acts  of  April  first,  eighteen  hundred  and  sixty-two? 
_____ and  September  Hoenty-third,  eighteen  hundred  and  sixty-tteo. 


Acts  of  1862       The  Congress  of  the   Confederate  States  of  America  do  enact,    That 

April  21,  and  Sept.  the  acts  approved  twenty-first  April,  eighteen  hundred  and  sixty-two,  and; 

23,  amended.         twenty-third  September,  eighteen  hundred  and  sixty-two,  regulating  the 

increase  and  rank  of  the  corps  of  engineers  of  the  provisional  army,  be 

President  a n  -  amended  to  read  as  follows:  "That  the  President  be,  and  he  is  hereby 
thori-ied  to  appoint  authorized  to  appoint,  with  the  advice  and  consent  of  the  Senate,  an 
Baadditionalnum-a(jtjjtjOI.aj  number  of  officers  in  the  engineer  corps,  of  the  provisional 
t£o  engineer  corps,  army :  Provided,  That  the  whole  corps  shall  not  exceed  one  hundred  and 

Proviso.  twenty,  and  that  the  number  of  officers  in  each  grade,  be  limited  to  three 

colonels,  four  lieutenant  colonels,  eight  majors,  forty-five  captains,  thirty- 
five  first  lieutensnts,  and  tvventy-five  second  lietenants." 

Appointment  of  Sec.  2.  There  may  be  appointed  six  military  store-keepers,  with  the 
ciilitary  store- pay  and  allowances  of  captain  of  infantry,  who  shall  give  such  bond  for 
»Holwan'ce3Pay  ""^  the  fa'O1™'  performance  of  their  duty  as  may  be  prescribed  by  the  Secre- 
.  Bond.  taryof'War:  Provided,  That  the  said  store-keepers  shall  be  appointed 

Proviso.  fiom  persons  who  are  disqualified  for  active  service  by  reason  of  wounds 


FIRST  CONGRESS.     Sess.  IV.     Ch.  61,  63,  63.     1864.  205 

received  in  the  military  service,  or  disease  contracted  whilst  in  the  array, 
or  from  persons  over  forty-five  years  of  age. 
Approved,  February  17,  1864. 


Chap.  LXI.- — An  Act  to  attach  the  county  of  Noxubee,  in  the  State  of  Mississippi,  to  the      Feb.  17,  1864. 
i  southern  judicial  division  of  said  State.  '— 


The  Congress  of  (he  Confederate  States  of  America  do  enact,  That  County  of  Nox- 
the  county  of  Noxubee,  in  the  State  of  Mississippi,  which  has  heretofore  uhee>Miss.,attach- 
belonged  to  the  northern  judicial  division  of -said  State,  shall,  from  tJif^Ja'dlriMon^rf 
passage  of  this  act,  be  attached  to  the  southern  division  thereof.  said  ttate. 

Approved  February  17,  1864. 


Chap.  JjXII. — An  Act  to  he  entitled  "An  Act  in  relation  to   the  qualification  of  State      Ych   17   1864. 

Collectors.  , 


The  Congress  of  the  Confederate  States  of  America  do  enact.  That  The  39  #  of  tha 
the  provisions  of  section  thirty-nine  of  An  act  entitled  "  An  Act  for  the  ac''  of  Ma?  l»  (see 
assessment  and  collection  of  taxes,"  approved  May  first,  eighteen,  hundred  f"  e  Pl      "  '  s,'.a'~ 

"  ,  ,  «r  lrjg  woo  are  eligi- 

and  sixty- three,  shall  not  be  construed  to  apply  to  the  office  of  State  Collector,  ble  to  office  under 

.     Approved  February  17,  1864.  Ibe  "«<*  for  the  ai- 

J        '  sessment  and  col- 

lection of  taxes," 
'  not   to   apply  'to 

Statu  Collectors. 

Chap.  LXIII. — An  Act  to  reduce  the  currency  and  to  authorize  a  new  issue  of  notes  and      pgb   17   1864 

bonds.  . 1^, 


7%jj   Congress  of  the    Confederate  States  of  America  do  enact,  That    Holders  of  treasr' 
the  holders  of  all  treasury  notes  above  the  denomination  of  five  dollars, «ry  notes  above! 
not  bearing  interest,  shall  be  allowed  until  the  first  day  of  April,  eighteen  a^"'^^-?,,11  in* 
hundred  and  sixty-four,  east  of  the  Mississippi  river,  and  until  the  first  day  terest   allowed  to 
of  July,  eighteen  hundred  and  sixty-four,  west  of  the  Mississippi  river,  to  fund  the  same  in 
fund  the  same;  and  until  the  periods  and  at  the  places  stated,  the  holders  rtS,al"ed  four  per 
of  all  such  treasury  notes  shall  be  allowed  to  fund  the  same  in  registered 
j  bonds,  payable  twenty  years  after  their  date,  bearing  interest  at  the  rate 
of  four  per  cent,  per  annum,  payable  on  the 'first  day  of  January  and  Julv 
of  each  year. 

Sec.  2.  The  Secretary  of  the  Treasury  is  hereby  authorized  to  issue  the  ie8ne  0f  bonds, 
bonds  required  for  the  funding  provided  for  in  the  preceding  section,  and  Certificates  may 
until  the  bonds  can  be  prepared,  he  may  issue  certificates  to  answer  the}"6  jf8UecI  ''"  tte 
purpose.  Such  bonds  and  certificates  shall  be  receivable,  without  interest,  Plired.  ""  °  pra" 
in  payment  of  all  Government  dues  payable  in  the  year  eighteen  hundred  Binds  and  cer- 
and  sixty-four,  except  export  ami  import  duties.  tificatee  receivable 

Sec.  3.  That  all   treasury  notes  of  the   denomination   of  one   hundred' indues*11  °  P" 

dollars,  not  bearing  interest,  which  shall   not  be  presented  for  funding     Treasury    notes 

under  the  provisions  of  the  first  section  of  this  act,  shall,  from  and  after  °.f  t,e  dennmina- 

the  first  day  of  April,  eighteen  hundred  and  sixty-four,  east  of  the  Missis-  iioD  • of  l?1?0'  n"' 

•     ■  i    i       r.       b,  t   v   ,        .i  i         ,       ,         ,     •         <■  beam  g   interest, 

sippi  river,  and  the  first  clay  or  July,  eighteen  hundred  and  sixty-lour,  west  and  not  funded 

to 
n- 
io 

of  this  act,  be  subject  to  a  tax  of  ten  per  cent,  per  month  until  so  presented,     Tax  on   said 
which  taxes  shall  attach  to  said  notes  wherever  circulated,  andi  sirall'  be  BOles- 


206  FIRST  CONGRESS.     Sess.  IV.     Ch.  63.     1864. 

I  {Not  exchanges-  deducted  from  tlio  face  of  said  nott's  whenever  presented  for  pay- 

sieBfoftuersuryment  or  for  fr-HJ'Off.  ar»d  said  notes  shl1"  "ofc  bc  exchangeable 
uotes.  for  the  new  issue  of  treasury  notes  provided  for  in  this  act. 

Tax  of  33i  per      Sec.  4.  That  on  all  said   treasury   notes  not  funded  or  used  in 
cent,  on  all  treasu-  pay  merit  of  taxes  at  the  dates  and  places  prescribed  in  the  first 
cdor  used^n  pay- sect'on  °*  tn,s  a'jt>  there  sna"  be  levied  at  said  dates  and  places 
mentof  taxes.       adtax  of  thirty-three  and  one-third  cents  for  every  dollar  promised 
How  collected,    on  the  face  of  said  notes.      Said  tax  shall   attach   to  said  notes' 
■wherever  circulated,  and  shall  be  collected  by  deducting  the  same 
at  the  Treasury,  its  depositories,  and   by  the.ta'x  collectors,  and 
by  all   Government  officers  receiving  the   same,  whenever  pre- 
sented for  payment,  or  for  funding,  or  in  payment  of  Government 
dues,  or  for  postage,  or  in  exchange  for  new  notes  as  hereinafter 
When  ihey  cease  provided  ;  and  said  treasury  notes  shall  be  fundable  in   bonds  as 
to  be  fundable.       provided  in  the  first  section  of  this  act  until  the  first  day  of  Jan- 
uary, eighteen  hundred  and  sixty-five,  at  the  rate  of  sixty-six  and 
two-third  cents  on   the  dollar.     And   it  shall   be  the  duty  of  the 
Substi  ution  and  Secretary  of  the  Treasury  at  any  time  between  the  first  of  April, 
■  exchange  of  new  east,  and  the  first  July,  eighteen  hundred  and  sixty-four,  west  of 
'Sie'same^a^what'''1'5  Mississippi  river,  and  the  first  of  January,  eighteen  hundred 
rate.  and  sixty-five,  to  substitute  and  exchange  new  treasury  notes  for 

the  same,  at  the  rate  of  sixty-six  and  two-third  cents  on  the 
Notes  of  $100  dollar:  Provided,  That  notes  of  the  denomination  of  one  hundred 
oot  entitled  to  the  dollars,  shall  not  be  entitled  to  the  privilege  of  said  exchange: 
change36  of  e  x  ~  Provided  further,  That  the  right  to  fund  any  of  said  treasury  notes 
No  treasury  after  the  first  day  of  January,  eighteen  hundred  and  sixty-five,  is 
notes  fundable  af- hereby  taken  away:  And  provided  further,  That  upon  all  such 
** T  x' f' loo 5'  treasury  notes  which  ma3'  remain  outstanding  on  the  first  day  of 
•cent,  on  all  notes  January,  eighteen  hundred  and  sixty-five,  and  which  may  not  be 
outstan  din  f;  at  exchanged  for  new  treasury  notes  as  herein  provided,  a  tax  of  one 
that  date.  hundred  per  cent-  'S  hereby  imposed. 

After  1st  Apiil,  Sec.  5.  That  after  the  first  day  of  April  next,  all  authority  here- 
JS64,  ail  authority  tofore  given  to  the  Secretary  of  the  Treasury  to  issue  treasury 
^Z^Tr^rl  notes  shall  be,  and  the  same  is  hereby,  revoked:    Provided,  The 

iHoinj     ire  ua  u  r  y  ni  .  . 

notes,  revoked.  Secretary  of  the  Treasury  may,  after  that  time,  issue  new  treasury 
&  Secretary  of  the  notes  in  such  form  as  he  may  prescribe,  payable  two  years  alter 
Ued^to^issue'new  the  ratification  ot  a  treaty  of  peace  with  the  United  States,  said 
treasury  notes  af- new  issues  to  be  receivable  in  payment  of  all  public  clues  except 
ier  April  1, 1S6<I.  export  and  import  duties,  and  to  bc  issued  in  exchange  for  old 
The  new  notes  note8  at  tne  ,.-t0  0f  tw0  dollars  of  the  new  for  three  dollars  of  the 

may   bo  issued  in'  ■  i      i  j         ,.      '  u  i         j  ?  i  '     i 

exchange  for  the  flu  issues,  whether  said  old  notes  be  surrendered  for  exchange  by 
old  notes;  atwhat  the  holders  thereof,  or  be  received  into  the  treasury  under  the 
""IS"  u        <•        provisions  of  this  act:  and  the  holders  of  the  new  notes  or  of  the 

Holders   of  cer- i  ,  ,      -  ,       '       „     ,         ,  .  ,,  ,  ,       ,    ,    . 

tain   notes   m  a  y  old  notes,  except  those  of  the  denomination  oi  one  hundred  dol- 
convert  the  same  Iars,  after  they  arc  reduced  to  sixty-six  and  two-third  cents  on 
into  oali  certifi-^g  dollar,  bj'  the  tax  aforesaid,  may  convert  the  same  into  call 
certificates,   bearing  interest  at  the  rate  of  four  per  cent,  per 
annum,  and  payable  two  years  after  the  ratification  of  a  treaty  of 
peace  with  the  United  States,  unless  sooner  converted  into  new 
notes. 
Issue  of  six  per     Sec.  6.  That  to  pay  the  expenses  of  the  Government  not  other- 
cent  bonds  author-  w;se  pl.ovjded  for,  the  Secretary  of  the  Treasury  is  hereby  author- 
ized to  an  amount  .       ,  J     .  .  :  ,   V       j r  '  T  .  "*     .  ",•         c 
not  ex  ceed  ing120"  to  issue  six  per  cent,  bonds  to  an  amount  not  exceeding  five 

$500,000,000.         hundred  millions  of  dollars,  the  principal  and  interest  whereof 

Principal  a  n  d  g]ian  oe  f,.cc  from  taxation,  and  for  the  payment  of  the  interest 

fr^toxaetion.mptthereon  the  entire  nett  receipts  of  any  export  duty  hereafter  laid 

on  the  value  of  all  cotton,  tobacco,  and  naval  stores,  which  shall 


FIRST  CONGRESS.     Sess.  IV.     Ch.  63.     1864.  207 

be,  oxportedtlrom  the  Confederate  States,  and  the  nett  proceeds  of    Duties  pledged 
the  import  duties  now  hud,  or  so  much  thereof  as  may  be  noees-  ^8  interoft"""1' °f 
saiy  to  pay  annually  the  interest,  are  hereby  specially  pledged  : 
Provided,    That  the  duties  now    laid    upon   imports  and    hereby    Proviso, 
pledged,  shall  hereafter  be  paid  in  specie,  or  in  sterling  exchange, 
or  in  the  coupons  of  said  bonds. 

Sue.  7.    That  the  Secretary  of  the  Treasury  is  hereby  author-     Saloorhypothe- 
ized,  from  time  to  time,  as  the  wants  of  the  Treasury  may  require  cation  of  bonds 
it,  to  sell  or  hypothecate  for  treasury   notes  said    bonds,  or  arty for .treaaniT notes- 
part  thereof,  upon  the  best  terms  he  can,  so  as  to  meet  appropria- 
tions by  Congress,  and  at  the  same  time  reduce  and  restrict  tho 
amount  of  the  circulation  in  treasury  notes,  within  reasonable  and 
safe  limits. 

Sec.  8.  The  bonds  authorized  by  the  sixth  section  of  this  act  Bonds  may  be 
may  bo  either  rogisterdd  or  coupon   bonds,  as  the  parties  taking  either  registered  or 

..■'  i      t  •        j  j.i  I  u  1  /■  i»i  ]       coupon  bonds,  and 

them  may  elect,  and  they  may  be  exchanged  lor  each  other  under  be  excuan„ed  for 
such  regulations  as  the  Secretary  of  the  Treasury  may  prescribe,  each  other. 
Tbey  shall  bo  for  one  hundred   dollars,  or  some   multiple  of  one     To  be  for  tjioo 
hundred   dollars,  and  shall,   together   with   the  coupons  thereto  thereof"5  mu  ipe 
attached,  be  in  such  form  and  of  such  authentication  as  the  See-    Form    and  an- 
retary  of  the  Treasury  may-prescribe.     The  interest  shall  be  pay-  tbentioation. 
able  half  yearly  on  the  first  January  and  July  in  each,  year— the jnt^whenp^- 
principal  shall  be  payable   not  less  than  thirty  years  from  their  able, 
date. 

Sec.  9.  All  call  certificates  shall  be  fundable,  and  shall  be  taxed  Call  certificatea 
in  all  respects,  as  is  provided  for  the  treasury  notes,  into  which  ™  a  ^ed^at^he 
they  are  convertible.  If  not  converted  before  the  time  fixed  for  treasury  notes 
taxing  the  treasury  notes,  such  certificates  shall,  from  that  time, into  which  they 
bear  interest  upon  only  sixty-six  and  two-third  cents  for  every  are  eonvenil>le- 
dollar  promised  upon  their  face,  and  shall  be  redeemable  only  in 
new  treasury  notes  at  that  rate,  but  after  tho  passage  of  this  act,  No  oal1  certifi- 
no  call  certificates  shall  be  issued  until  after  the  first  day  of  April,  ^f^^lprttt! 
eighteen  hundred  and  sixty. four.  I86i. 

Sec.  10.  That  if  any  bank  of  deposit  shall  give  its  depositors  Hanks  of  deposit 
the  bonds  authorized  by  the  first  section  of  this  act  in  exchange  ma-T  givc l^f  de' 

•_         ,     .       ,  .  ,    J        .  „       .  ,1,1  ,  •      positors  bonds  au- 

lor  their  deposits,  and  specify  the  same  on  the  bonds  by  some  dis-  tnorized  by  fi,  in 
tinctive  mark  or  token,  to  be  agreed  upon  with  the  Secretary  of  exchange  for' their 
the  Treasury,  then  thesaid  depositor  shall  be  entitled  to  receive  the  deP°slts- 

,..,,-,.  J  .  .  .     ,  ,      Depositors   may 

amount  of  said  bonds  in  treasury  notes  bearing  no  interest  andrecei,,e  amount  of 
outstanding  at  tho  passage  of  this  act:  Provided,  Thesaid  bondssaid  bonds  in 
are  presented   before  the  privilege  of  funding  said   notes  at  par  tre£SUIT  notes, 
shall  cease,  as  herein  prescribed. 

Sec.  11.  That  all  treasury  notes  heretofore  issued,  of  the  denom-  Notes  of  the  de- 
ination  of  five  dollars,  shall  continue  to  be  receivable  in  payment  nomination  of  $5 
of  public  dues,  as  provided  by  law,  and  fundable  at  par  under  fche-^'aWe^baf^ 
provisions  of  this  act,  until  the  first  of  Jury,  eighteen  hundred  and  dues  and  fundable 
sixty-four,  east,  and  until  the  first  of  October,  eighteen  hundred  at  par,  until  July 

1        1  Qfli  Bl  art  A 

and  sixty-four,  west  of  the  Mississippi  river,  but  after  that  time;.'  ;  ;  \o!h'      > 

i  i.ii  i  •  n  ,  i  •       -    i  i  i  i  •     i  Oct.  1,  1SG4,  west 

they  shall  be  subject  to  a  tax  ot  thirty-three  and  one-third  cents  0f  the  Mississippi 

on  every  dollar  promised  on  the  face  thereof,  said  tax  to  attach  river. 

to  said  notes  wherever  circulated,  and  said  notes  to  be  fundable     Tax  of  '?%$  Per 

,  ,  ,  ,       „  ,  .  •  ,         cent,  on  said  notes 

and  exchangeable  for  new   treasury  notes,  as  herein    provided,  aftcr  that  time, 
subject  to  the  deduction  of  said  tax.  »  Fundable  and 

Sec.  12.  That  any  State  holding  treasury  notes,  received  before  exchangeable  for 

.■  i  /•       i  />  ■•  -i         ,  i     n  i  n  i         ..i  new  treasury  notes. 

the  times  herein  fixed  for  taxing  said  notes,  shall  be  allowed  until     states    holding 

'"the  first  day  of  January,  eighteen  hundred  and  sixt3*-fiv<?,  to  fund  treasury  potes  ai- 

the  same  in  six  per  cent,  bonds  of  the  Confederate  States,  payableloweduntilJanua* 


2D8  FIRST  CONGRESS.     Sess.  IV.     Ch.' 64.     1864. 

ryl,  1865,  to  fund  twenty  years  after  date,  and  the  interest  payable  sdftii-annually. 
cent.Tondns.SiXperBut  al1  tre;1stiry  notes  received  by  any  State  after  the  time  fixed 
What  notes,  held  for  taxing  the  same,  as  aforesaid,  shall  be  held  to  have  been 
to  have  been  re- received  diminished  by  {he  amount  of  said  tax.  The  discrimina- 
ceived  diminished  tion  between  tne  note's  subject  to  the  tax  and  those  not  so  subject, 

by  the  amount  or    .      n   ,       ,    _  y  .      .J        * 

tax.  snail  be  left  to  the  good  faith  of  each  State,  and  the  certificate  oi 

Certificate  ofthe  Governor  thereof  shall  in  each  case  be  conclusive. 
Governor    conclu-      gj.c   13    That  treasurv  notes  |lcVetofore  issued,  bearing  interest 
Treasury   notes  at  the  rate  of  seven  dollars  and  thirty  cents  on  the  hundred  dot- 
bearing  interest  at  lars  per  annum,  shall  no  longer  be  received  in  payment  of  public 
dred" dollars  eon- dlles'  'out  slia11  be  deemec'  an(1  considered  bonds  of  the  Confede- 
sidered  bond's.        vate  States,  payable  two  years  after  a  ratification  of  a  treaty  of 
peaco  with  the  United  States,  bearing  the  rate  of  interest  speci- 
fied on  their  face,  payable  on  the  first  of  January  in  each  and  every 
year. 
Secretary  of  the     Sec.  14.    That  the  Secretary  of   the  Treasury  be,  and   he  is 
Treasury  may  pay  here|,y  authorized,  in   case  the  exigencies   of    the  Government 
certa'inmau'bSl  i°c  Knou'c'  require  it,  to  pay  the  demand  of  any  public  creditor  whose 
creditors  in  a  eer-  debt  may  be  contracted  after  the  passage  of  this  act,  willing  to 
tificate  .of  indebt- receive  the  same,  in  a  certificate  of  indebtedness  to  be  issued  by 
edness,  bearing  6 sii-](i  Secretary  in  such  form  as  he  may  deem  proper,  payable  two 

perceut.  interest.  „  J  . ,,         .  n  J     n  ■    i        ,        -rr    ■      a 

years  after  a  ratification  ot  a  treaty  of  peace  with   the   United 

Transfer  of  cer-  States,  bearing  interest  at  the  rate  of  six  per  cent,  per  annum, 
tificates.  payable  semi-annually,  and  transferable  only  by  special  endorse- 

CertiBoates  ex-  ment  under  regulations  to  be  prescribed  by  the  Secretary  of  the 
empt  from  taxa-  Treasury ;  and  said  certificates  shall  be  exempt  from  taxation  ir> 
*""'•  principal  and  interest. 

Increase  of  de-  Sec.  15.  The  Secretary  of  the  Treasury  is  authorized  to  increase 
positories.  the  number  of  depositories,  so  ss  to  meet  the  requirements  of  this 

States  may  be'em6  aot'  and  wittl  that  viow  to  employ  such  of  the  banks  of  the  several 
ployed.  Statqp  as  he  may  deem  expedient. 

Advertising  of  Sec.  16.  The  Seerotary  of  the  Treasury  shall  forthwith  adver- 
this  act  in  t  h  e  tise  this  act  in  such  newspapers  published  in  the  several  States 
ne|eCTeHrfes  ofan('  °7  8uen  other  means,  as  shall  secure  immediate  publicity,  and 
War  arid  Navy  to  the  Secretaiy  of  War  and  the  Seeretar}'  of  the  Navy  shall,  each, 
publish  it  in  gene- cause  it  to  be  published  in  general  orders  for  the  information  of 

ral  orders.  the  amy  an(j  navy 

The42dgoftbe  Sec  17.  The  forty-second  section  of  the  act  for  the  assessment 
act  of  May  1,1863,  ancj  conection  of  taxes,  approved  May  first,  eighteen  hundred  and 

(see    ante    p.    153,    -.,,  ■     ,  iij  • 

\  42,)  repealed.      sixty-thrco,  is  hereby  repealed. 

Secretary  of  the  Sec  18.  The  Secretary  of  the  Treasury  is  hereby  authorized 
Treasury  to  issueanj  required,  upon  the  application  of  the  holder  of  any  call  cer- 
lau  eeert'iflceaStestifiu!Vte— whioh  bY  tho  &rst  section  of  the* act  "to  provide  for 
deem  e  d  to  be  the  funding  and  further  issue  of  treasury  notes,"  approvod  March 
bonds,  b  o  n  d  s  twenty-third,  eighteen  hundred  and  sixty-three,  was  required  to 
therefor  under  this  h(j  thercafter  deemed  to  be  a  bond— to  issue  to  such  holder  a  bond 
therefor,  upon  the  terms  provided  by  said  act. 
Approved  February  17,  1864, 


Feb   17    li-64       CnAP.  LXIV. — An  Act  to  levy  additional  laves  for  the  common  defence  and  support  of 

'  the    fliwi'fUMpni 


the  Government. 


Additional  taxes      The  Congress  ofthe  Confederate  States  of  America  do  enact,  That, 

levied,  jn  addition   to  the  taxes  levied  by  the  "act  to  lay  taxes  for  the 

common  defence,  and  to  carry  oh  the  Government  ofthe  Con- 


FIRST  CONGRESS.     Sess.  IV.     Ca.  64.     1864.  209 

federfitc  States,"  approved  twenty-fourth  of  April,  eighteen  hun- 
dred and  sixty-three,  tliere  shall  be  levied  from  the  passageof  this 
act,  on  the  subjects  of  taxation  hereafter  mentioned,  and  collected 
from  every  person,  co-partnership,  association  or  corporation,  liable 
therefor, taxes  as  follows,  to- wit: 

I.  Upon   the   value  of  property,  real,  personal    and    mixed,  of    0s  property 

i*i  ii  •    .•  .   i  •       a  t     i         *  j      4.  real,  personal  ana 

•every  kind  and  description,  not  hereinafter  exempted  or  taxed  atmix'e(f  5  percen|. 

a  different  rate,  #ve  per  cent.-:  Provided,  That  from  this  tax  on 

the  value  of  property,  employed  in  agriculture,  shall  be  deducted 

the  value  of  the  tax  in  kind  derived  therefrom,  as  assessed  under 

the  law  imposing  it,  and  delivered  to  the  Government:  Provided, 

That  no  credit  shall  be  allowed  beyond  five  per  cent. 

II.  On  the  value  of  gold  and  silver  wares  and   plate,  jewels.     On  gold  and  »>- 

,  ,  ,  »  »  ' J  '  ver  wares,  &<j.,  30 

-jewelry  and  watches,  ten  percent.  percent. 

III.  The  value  of  property  taxed  under  this  section  &hall  be  On  what  basis 
assessed  on  the  basis  of  the  market  value  of  the  same,  or  similar tDX.  '"J5?  a3-'e^8e<1 

.     . ,  •    i  i       ,         t       i  i-i  •    i  .  under  this  section. 

■property,  in  the  neighborhood  where  assessed  in  the  year  eighteen 
hundcrd  and  sixty,  except  in  eases  where  lands,  slaves,  eottoH 
or  tobacco  have  been  purchased  since  the  first  day  of  January, 
eighteen  hundred  and  sixty-two,  in  which  case  the  said  land, 
slaves,  cotton  and  tobacco,  so  purchased,  shall  be  assessed  at  the 
price  actually  paid  for  the  same  by  the  owner. 

Sec.  2.  On  the  value  of  all  shares  or  interests  held  in  any  bank,  On  shares  or 
banking  company  or  association, canal,  navigation,  importing  and  ;n.te^ests  in  iin5" 

P        .    i        J  „  '.  i       •"    o  »    ■     I  n  joint  stock  corcria- 

exporting,  insurance,  manufacturing,  telegraph,  express,  railroad  ny>  5  per  ceat. 
and  dry  dock  companies,  and   all  other  joint  stock  companies  of  ^ 

every  kind,  whether  incorporated  or  not,  rive  per  cent.     The  value  tax  t°  *asses«''a 
of  property  taxed  under  tliissection  shall  be  assessed  upon  the  basis  under, this  seotion. 
of  the  market  value  of  said  property  in  the  neighborhood  where 
assessed,  in  such  currency  as   may  be  in  general  use  there,  in  the 
purchase  and  sale  of  seek  property,  at  the  time  of  assessment. 

Sec.  3.  1.  Upon  the  amount  of  all  gold  and  silver  coin,  gold  On  gold  aradsil. 
■dust,  gold  or  silver  bullion,  whether  held  by  banks  or  other  cor-  ^"s'pefoent. ' 
porations  or  individuals,  five  per  cent. ;  and  upon  all  moneys  held  0^  moneys  held 
abroad,  or  upon  the  amount  of  all  bills  of  exchange,  drawn  there-  abroad,  &<s.,  5  per 
for  on  foreign  countries,  a  tax  of  five  per  cent. ;  such  tax  upon  con 
•money  abroad  to  be  assessed  and  collected  according  to  the  value 
thereof  at  the  place  where  the  tax  is  paid. 

II.  TJpon   the  amount  of  all  solvent  credits,  and   of  all  bank.  On  solvit,  cred- 
feills,  and  all  other  paper  issued  as  currency,  exclusive  of  non-in-^,""!,  cua-nM^ 
terest  bearing  Confederate  treasury  notes,  and  not  employed  in  a  5  per  cent, 
registered  business,  the  income  derived  from  which  is  taxed,  five 
per  cent. 

Sec.  4.  Upon  profits  made  in  trade  and  business,  as  follows: 

I.  On  all  profits  made  by  buying  and  selling  spirituous  liquors,  .°H  ProS-* '  an 
flour,  wheat,  corn,  rice,  sugar,  molasses  or  syrup,  salt,  bacon,  pork,  ^^t°  corn  &« ' 
hogs,  beef  or  beef  cattle,  sheep,  oats,  hay,  fodder,  raw  hides,  leather,  10  por  cen*.  , 

horses,  mules,  boots,  shoes,  cotton  yarns,  wool,  woollen,  eottor. 
or  mixed  cloths,  hats,  wagons,  harness,  coal,  iron,  steal  er  nails,  at 
anytime  between  the  first  of  January,  eighteen  hundred  and  sixty- 
three,  and  the  first  of  January,  eighteen  hundred  and  sixty-five, 
ten  per  cent.,  in  addition  to  thetax  on  such  profits  as  income  under 
the  "  act  to  lay  taxes  f6r  the  common  defence,  and  carry  on  the 
Government  Gf  the  ConfederateStates,"  approved  April  24th,  1863. 

IL  On  all  profits  made  by  buying  and  selling  money,  gold  sil-      0n  pT,°i2t3i  CQ 

...  '      ,  ; '      \  J,     c>    .    ,  7-  '    S  mo-ey, gold,  silver, 

ver,  foreign  exchange,  stocks,  notes,  debts,  credits,  or  obligations  foreign  exoban«», 
of  any  kind,  and  any    merchandise,  property  or  effects  of   any  &c.,  io  per  cent 


210 


FIRST  CONGRESS.     Sess.  IV.     Ch.  64.    .1864. 


kind,  not  enumerated  in  the  preceding  paragraph,,  between  the 

times  named  therein,  ten  per  cent.,  in  addition  to  the  tax  on  such 

profits  a3  income,  under  the  act  aforesaid. 

Cn  profits  ex-      III.  On  the  amount  of  profits  exceeding  twenty-five  per  cent., 

cceding  25    per  mac]o  daring  either  of  the  years  eighteen  hundred  and  sisty  three 

joint  rtockcompZand    eighteen  hundred  and   sixty-four,  by  any  bank  or    banking 

ny,  S5  per  cent,      company,  insurance,  canal,  navigation,  importing  and  exporting) 

telegraph,  express,  railroad,  manufacturing,  dry  dock,  or  other 

joint  stock  company  of  any  description,  whether  incorporated  or 

not,  twenty-five  per  cent,  on  such  excess. 

Exemptions  from     Sec.  5.  Tho  following  exemptions  from  taxation  under  this  act 

taxation,  to-wit:     snan  be  al]owed,  to  wit  :" 

Property  of  I.  Property  of  each  head  of  a  family  to  the  value  of  five  liun- 
hsada  of  families,  dred  dollars  ;  and  for  each  minorchild  of , the  family  to  the  further 
value  of  one  hundred  dollars  ;  and  for  ea^eh  son  actually  engaged 
in  the  army  or,navy,  or  who  has  died  or  b|een  killed  in  the  military 
or  naval  service,  and  who  was  a  membqr  of  the  family  when  ho 
entered  the  service,  to  the  further  value  Of  five  hundred  dollars, 

Property  of  the      H.  Property  of  the  widow  of  any   officer,  soldier,  sailor  or  ma- 
widow  of  any  offi-ri  ,  i  dicd  bc         j  i]led 
oer,  soldier,  sailor,            '.                     ,-            , ,            .  .  , 

'&„.  service,  or  where  there  is    no   widow,  ti 


minor  children,  to  the  value  of  one  thoutand  dollars. 


in  the   military  or  naval 
en   of  the  family,  being 


sailor  or  marine,  actually 

or  of  such  as  have  been 

:>f  one  thousand  dollars  ; 


Property  of  offi-      III.  Property  of  every  officer,  soldier, 
eerj,  soldiers,  sail-  engaged  in  the  military  or  naval  service, 

ors  or  marmei,         ,;  °  fw    ,    .  ,  r  ,,  , 

disabled   in   such   service,  to  the  value 

Ftovii^  Provided,  That  the  above  exemptions  shall  not  apply  to  any  per- 

son, whose  property,,  exclusive   of   household  furniture,  shall  bo 
assessed  at  a  value  exceeding  one  thousand  dollars. 
Taxes  reduced      IV:  That  where  property  has  been  injured  or  destroyed  by  the 
ou  jii-operty  injur-  cnemy  or  the  owner  thereof  has    been  ttemnorarily  deprived  of 

ea  or  destroyed  by    .         J  „  \         "       n    J -,  .    *    . 

the  enemy,  or  of  the  use  or  occupancy  thereof,  or  of  the  means  of  cultivating  the 

u':icu   the  owner  same,  by  reason  of  the  presence  or  prox  mity  of  the 'enemy,  the 
o- :ilhb,°u°nd':l:'r'Ted  assessment  on  such  prtiperty  may   be  reduced,  in   proportion  to 
the  damage  sustained  by  the  owner,  Or  the  tax  assessed  thereon 
may  be  reduced  in  the  same  ratio  by  the  district  collector,  on  sat- 
isfactory evidence  submitted  to  him  by  the  owner  or  assessor. " 
When  taxes  fur      g  c    g    That  the  taxes  of  property,  laid   for-the  year  eighteen 

the  year  1864  to  be  ,  .       .  ,       .     .       ..  ,-,,'*/  ,  .  °  /»     i 

assessed.  -hundred  and   sixty-four,  shall  be  assessed  as  on   tho  day  of  the 

Wti4a  due  and  passage  of  this  act,  and   he  due  and/collected  on  the  first  day  of 

ooUestea.  June  next,  or  as  soon   after  as  practicable,  allowing  an  extension 

Taxes od  incomes  0f   ninety  davs   west  of  the  Mississippi  river.      The  additional 

or   profits    for  the  ,  •         "  ...       »       .1  I      J  J  -    1  .,  1  t     j  i 

year   1863    and  taxes  on  incomes  or  profits  forthfe  year  eighteen   hundred    and 

1834;  when  to  be  s;xty-three,   levied    by  this   act,  sBall   be  assessed    and   collected 

assessed  and  eol-  forthw-i'th ;  and  the  taxes  on  incomepor  ptofits  for  the  year  eighteen 

hundred  sixty-four  shall  bc  assessed  and  collected  according  to  the 

provisions  of  the  tax  and  asselssmept  acts  of  eighteen  hundred  and 

sixty -three. 

Cariain  provis-      gEC.  7,  So  much  of  the  tax  act  ofli 

IriprU^ms!  eighteen  hundred  and  sixty-threeJf 

(ants.  p.  115.)  sns-  rived  from  property  or  effects,  on 


the  twenty-fourth  day  of  April, 
as  levies  a  tax  on  incomes  de- 
the  amount  or  value  of  which  a 


pemiod  for  the  tax  is  levied  by  this  act,  and  a'lai  the  first  section  of  said  act, 


year  1864, 

\7hat  not  to   he 


are. suspended  for  the   year  cigl 


d  or  taxed  and  no  estimated  rent,  hire,  or  interest  e^ti  property  or  credits 

nscssed  or  taxed  as  incomes  un- 


i>.s  i-.ioomos  under  herein  taxed  ad  valorem,  shall  be  a 
%Sto»hSofPerthle'ta?aCtPf  eiffhle0n  hmKil 


teen    hafsdred   and    sixty-four  f 


id 


irid  sixty-three, 
the  o.  s.  not  to  ex-      Sec.  8.  That  the  tax  imposed  bj  this  act  on  bonds  of  the  Con«. 
ceed  t>io  interest,   federate  States  heretofore  issued,  shall  in  no  case  exceed  the  inter- 


FIRST  CONGRESS.     Sess.  IV.     Ch.  65.     1864.  .        211 

est  on  tlio  same,  and  such  bonds  when  held  by  or  for  minors  or  luna-  What  bonds  held 
tics,  shall  be  exempt  from  the  tax  in  all  ease's  where  the  interest  on  ^ ju°a«esi exempt 
the  same  shall  not  exceed  one  thousand  dollars.  from  tax. ' 

Approved  February  17, 1864. 


Ciiap.  LXV. — An  Act  to  organize  forces  to  serve  during  the  wtxr.  pe^   17    1864. 

Ike  Congress  of  the  Confederate  Sates  of  America  do  enact,  That  A][  wbitemea 
fromand  afterthe  passage  of  this  act), all  whitemen,  residents  of  the  between  the  ages 
Confederate  States,  between  the  ages  of  seventeen  and  fifty,  shall  of  17  aodSOputuj 
be  in  the  military  service  of  the  Confederate  States  for  the  war.  ^ceemilitary   sw' 

Sec.  2.    That  all   the  persons  aforesaid,  between   the   ages   of 
eighteen  arid  forty-five,  now  in  service,  shall   be  retained,  during  th,J ^"of  is'and 
the  present  war  with  the  United  States,  in    the  same  regiments,  45,  nuwi<i  service, 
battalions  and  companies  to  which  they  belong  at  the  passage  of  retained  during  the 
this  act,  with  the  same  organization  and  officers,  unless  regularly  war'  1"  tb1  reg'~ 

,.  ,  ...  , b.  ,  .111  j  '   menti,    Ac,    to 

transferred  or  discharged,  in  accordance  with  the  laws  and  rcgu-  which  they  belong. 

lations  for  the  government  of  the  army :    Provided,  That  compa-     1_ 

l'  cR  .  1  .  .1  1     .      w  h  e  n  compa- 

nies from  one  State,  organized  against  their  consent,  expressed  atnie?  an4  t.roopS 

the  time,  with  regiments  or  battalions  from  another  State,  shall  from  una  State  in 
have  the  privilege  of  being  transferred  to  organizations  of  troops  companies,  regi- 
in  the  same  arm  of  the  service  from  the  States  in  which  said  com-  another  State  may 
panics  were  raised,  and  the  soldiers  from  one  State  in  companies  be  transferred  to 
from  another  State  shall  be  allowed,  if  thej'  desire  it,  a  transfer  organizations  from 
to  organizations  from  their  own  State  in  the  same  arm  of  the  service. thelr  owa  state- 

Sec.  3.  That,  at  the  expiration  of  six  months  from  the  first  Bounty  to  non- 
day  of  April  next,  a  bounty  of  one  hundred  dollars,  in  a  six  per-eommissi.c,,?ed  offi- 

■',,,'  J  .         ,         ,-    1      ,1        0  1  «  ,.       m  *   .  -cers,  musicians  and 

cent.  Government  bond,  which  the  Secrctar}'  of  the  Treasury  ispr;vate3. 
hereby  authorized  to  issue,  shall  be  paid  to  every  non-commis- 
sioned officer,  musician  and  private  who  shall  then  be  in  the  ser- 
vice, or,  in  the  event  of  his  death  previous  to  the  period  of  such 
payment,  then  to  the  person  or  persons  who  would  be  entitled  by 
law  to  receive  the  arrearages  of  his  pay;  but  no  one  shall  be  enti- 
tled to  the  bounty  herein  provided  who  shall,  at  any  time  during 
the  period  of  six  months  next  after  the  said  first  day  of  April,  be 
absent  from  his  command  without  leave. 

Sec.  4.  That  no  person  shall  be  relieved  from  the  operation  of  Persons  dia- 
this  act  by  reason  of  having  been  heretofore  discharged  from  the  °r^j?e  wh"°™  *° 
army,  where  no  disability  now  exists,  nor  shall  those  who  have  fur-  disability  now  ex- 
nished  substitutes  be  any  longer  exempted  by  reason  thereof :  ist?,  »ud  thosewho 
Provided,  That  no  person  heretofore  exempted  on  account  of  reli-  ^ aj^t .["u™jshn* 
gions  opinions, and  who  has  paid  the  tax  levied  to  relieve  him  from  longer  exempted, 
service,  shall  be  required  to  render  military  service"  under  this  act.      Exemption    on 

Sec.  5.  That  all  white  male  residents  of  the  Confederate  States  a.c  c"unt  ?{  roli- 

t  1  <•  1      -    1  >* ..  n  ,  gious  opinions. 

between  the  ages  of  seventeen  and  eighteen  ancr  forty-five  and  Enrolment  of 
fifty  years  shall  enroll  themselves,  at  such  times  and  places,  and  persons  between 
under  such  regulations  as  the  President  may  prescribe,  the  lime  ^  as,es,?f  17a°d 

11  1         i   l.    ■         1  .1  .,  •    .       j  r       *i,  ,  1      •     ,      18  and -la  and  50. 

allowed  not  being  less  than  thirty  days  for  those  east,  and  sixty 
days  for  those  west  of  the  Mississippi  river;  and  any  person  who     Person  failing  to 
shall  fail  so  to  enroll  himself,  without  a  reasonable  excuse  there-  p^ed\n  Service 
lor,  to  be  judged  of  by  the  President,  shall  bo  placed  in  service  in  for  the  war. 
the  field  for  the  war,  in  the  same  manner  as  though  he  were  be- 
tween the  ages  of  eighteen  and  forty-five :    Provided,    That  the     Such    persons 
persons  mentioned  in  this  section   shall  constitute  a  reserve  forsha>1  consUtl^»  a 

a      ,       i    /  i    i  ".    -i    i     ,  ,iii  i  i  reserve     for   Stale 

btate  delenee  and  detail  duty,  and  shall   not  be  required  to  per-  defence  and  detain 
form  service  out  of  the  State  in  which  they  reside.  duty. 

Sec.  6.  That  all  persons  required  by  the  fifth  section  of  this  act 


and  hospital and  clerks,  of  clerks,  guards,   agen 

guards  and  clerks,    ,       r.  .'  '    *^  >       e> 

Ac,  to  be  perform- tIlc  Commissary  s  and  Qnartermaste 


212  FIRST  CONGRESS.     Sess.  IV.     Ch.  65.     1864. 

May  form  them- to  enroll  themselves  may,  within  thirty  days  after  the  passage 
selves  inio  Yolun- nereof  C!lstof  the  Mississippi  river,  and  within  sixty  days  if  west 

tary  organizations     ,.        •  ,  «  ,,  ,  •     ,  ,  •'.•'.  e 

■  of  companies  Ac.,0'  Sluci  river,  form  themselves  into  voluntary  organizations  of 
and  elect  their  own  companies,  battalions  or  regiments,  and  elect  their  own  officers — 
officers.  8a|cl  organizations  to  conform  to  the  existing  law;  and  having  so 

Tender  of  their  „  .  °   ,     .      .        ,         ..     .  .  .       *?  '       .         iL       e 

services,  asvolam- organized,  to  tender  their  services  as  volunteers  during  the  war, 

teers,  to  the  presi- to  the  President;  and  if  such  organization   shall  furnish   proper 

dent-  muster  rolls,  as  now  required,  and  deposit  a  copy  thereof  with  • 

the  enrolling  officer  of  their  district  (which  shall  be  equivalent  to 

May  he  accepted  enrollment ,)  they  maybe  accepted  as  minute   men  for  service  in 

as  minute  men,  for         ,    0,  '».'»■  .    .       ■       .    ,  c  ■  mi  i       j 

service  in  the  state  suc"  ktato ;  but  in  no  event  to  be  taken  out  of  it.     J.  hose  who  do 

Those  who  do  not  sovoluntcer  and  organize  shall  enroll  themselves  as  before  pro- 

not  volunteer  aod  vided,  and  may,  by  the  President,  be  required  toassemble  at  places 

organize,  to  assem-     r.  ,  ,   ,       y.  ,   ■    .  -,,.,- 

bie  at  places  of0'  rendezvous,  and  be  formed  into  companies,  battalions  and  regi- 
rendczvous  and  be  ments,  under  regulations  to  bo  prescribed  b}T  him,  and  shall  have 
formed  into  com-  the  right  to  elect  their  company  and  regimental  officers;  and  all 
el ec.ttfieir  officers.  troops  organized  under  this  act  for  State  defence  shall  be  entitled, 
Pay  and  allow-  while  in  actual  service,  to  the  same  pay  and  allowances  as  troops 

ances  of  troops  for  now  ill  the  field. 

Stpeersdonsn  foiling  Sec-  7-  That  any  person  who  shall  fail  to  attend  at  the  place  of 
to  attend  at  the  rendezvous,  as  required  by  the  authority  of  thePresident,  without 
place  of  rendez- a  sufficient  excuse,  to  be  judged  of  by  him,  shall  be  liable  to  be 
pWed1  ^service  r-'aeecl  in  service  in  the  field  for  the  war,  as  if  he  were  between 
for  the  war.  the  ages  of  eighteen  and  forty-five  years. 

Duties  of  provost      Sec.  8.  That  hereafter  the  duties  of  provost  and  hospital  guards 

ts,  employees,  or  laborers  in 
ster's  Departments,  in  the  Onl- 
ed  by  persons  be-  nance  Department,  and  clerks  and  employees  of  navy  agents,  as 
tween  the  a  es _e>f  a|B0  jn  t|le  execution  of  the  enrollment  acts,  and  all  similar  duties, 

18  and    4o   unable    ,     ,.  ,  „  ,  ,  .  .   .  . '        .  „    .    , 

to  perform  active  shall  be  performed  by  persons  who  arc  within  the  ages  of  eighteen 

service.  and  forty-five  years,  and  who,  by  the   report   of  a  board  of  army 

surgeons,  shall  be  reported  as  unable  to  perform  active  service  in 

the  field,  but. capable   of  performing   some   of  the   above-named 

M'hcn  bodies  of  duties,  specifying  which;  atfd  when  those  persons  shall  have  been 

ua"s,enroirie\TnuVdcrflSlsi"ned  t0  tnoso  duties  as  far  as  practicable,  the  President  shall 

the  'fifth    section,  detail  or  assign  to  their  performance  such  bodies  of  troops  or  indi- 

maybedetaiiediorviduals,  required  to  bo  enrolled  under  the  fifth  section  of  this  act 

BDProvisoS  as  may  be  needed   for  the  discharge  of  such    duties:    Provided, 

That  persons  between  the  ages  of  seventeen    and  eighteen  shall 

President  may  not  be  assigned  to  these  duties  :    Provided,  further,  That  nothing 

detail  artisans,  me-  contained  in  this  act  shall  be  so  construed  as  to  prevent  the  Presi- 

chames  or  persons   ,       .    ,  ,    .    ...  .  ,         .  '  ~  .„ 

of  scientific  skill,  dent  from  detailing  artisans,    mechanics,   or  persons  of  scientific 
skill   to    perform    indispensable    duties   in    the    departments    or 
bureaus  herein   mentioned. 
Quartermasters,      Sue.  9.  That  any  quartermaster  or  assistant  quartermaster,  com- 

commissaries,  and  missai.,,  or  assistant  commissary,  ("other  than  those  serving  with 

eeriain   o  her  offi-  •>  s   , \  ~»  .  ? 

cers,  not  to  employ  regi  merits  and  brigades  in  the   field,)  or  officer  in   the  ordnance 

or  retain   in  em-  bureau,  or  navy  agent,  or  provost  marshal,  or  officer  in  the   eon- 

ploymcnt  any  per- gCJ,jpt  service,  who  shall  hereafter  employ  or  retain  in  his  employ- 
son  in  violation  of  J  '  n     .     .  .  ,  ' ,     •'  ,  "     * 

eighth  section.       ment  any  person  in  any  of  their  said  departments  or  bureaus,  or 
Penalty.  in  any  of  the  duties  mentioned  in   the  eighth  section  of  this  act, 

Duty  nf  depart- jn  violation  of  the  provisions  hereof,  shall,  on  conviction  thereof, 

ment     or    district.  ,  ..,'  ....  ',  ,.  ,  .  .,      ,     ,;  ,   " 

commander  to  re-  ".>"  a  court  martial  or  military  court,  be  cashiered;  anil  it  shall  bo 

lieve  such   officer  the  duty  of  any  department  or   district   commander,    upon  proof 

fromd  tyandhave  |jy  tiic  0ilth    of  any   credible  person,   that  "any  such    officer   has 

violated  this  provision,  immediately  to    relieve  such  officer  from 

duty;  and  said  commander  shall  take  prompt  measures  to  have 


FIRST  CONGRESS.     Sess.  IV.     Ch.  65.     1864.  213 

him    tried    for   such    offence,    and    any  commander  as   aforesaid     Penalty  for  fail- 
failiftg  to  perform  the  duties  enjoined  by  this  section,  shall,  upon  ure. 
being  duly  convicted  thereof,  bo  dismissed  from  the  service. 

Sec.  10.  That  all  laws  granting  exemptions  from  military  ser-  Former  exemp- 
vice  he,  and  the    same  are    hereby  repealed,   and    hereafter  none  tl0w.aws ™pe*le0dJ 

i      ii   i  i  i       ,.  ii-'     .   '  Who    exempted 

shall  be  exempted  except  the  following  :  rr(m  service. 

I.  All  who  shall  be  held  unfit  for  military  service,  under  rules  Those  unfit  for 
to  be  prescribed  by  the  Secretary  of  War.    '  ,     military  service. 

II.  The  Vice  President  of  the  Confederate  States;  the  mem-  VfBrPreid^t' 
bers  and  officers  of  Congress  and  of  the  several  State  Legisla- ccrs  of "  Congress 
tures,  and  such  other  Confederate  and  State  officers  as  the  Presi-and  of  the  state 
dent  or  the  Governors  of  the  respective  States  may  certify  to  bo  LegMatures  and 

.  .i  j     ..  '.    .       ..  /.   .i         «  -    r.    i  certain  other  Con- 

necessary   for  the  proper   administration    of  the  Confederate  or  lerler.Uo  an(1  Stat9 
State  Governments,  as  the  case  may  be.  officers. 

III.  Every  minister  of  religion  authorized  to  preach  according  .  Ministers  of  re- 
to  the  rules  of  his  church,  and    who,  at  the  passage  of  this  act,  'S10n- 

shall  be  regularly  cmploj-ed   in    the    discharge  of  his  ministerial 
duties;  superintendents  and  physicians  of  asylums  for-  the  deaf,  and^^S£fe!5 
dumb  and  blind  and  of  the  insane;  one  editor  for  each  newspaper  asylums, 
being  published  at  the  time  of  the  passage   of  this  act,   and  such     Editors  of  news- 
employees  as  said  editor  may  certify  on  oath  to  be  indispensable papf3  anrl  thelr 

',     J      ,  ,.  n  ,         •'  J         ,  ,,.  .         *       n     i      employees. 

to  the  publication  of  such  newspaper;  the  public   printer  of  the     Public    Printer 
Confederate  and  State  Governments,  and  such  journeymen  print- and  journeymen 
ers  as  the  said  public  printer  shall  certify  on  oath  to  be  indispen-pnntos/ 
sable  to  perform   the  public  printing;  one   skilled  apothecary  in     Apothecaries, 
each  apothecary  store,    who    was  doing  business  as  such  apothe- 
cary on  the  tenth  day  of  October,   eighteen  hundred    and  sixty- 
two,  and  has  continued  said  business,  without  intermission,  since 
that  period  ;  all  physicians  over  the  age  of  thirty  years  who  now     Physicians. 
are, "and  for  the  last  seven  years  have    been,  in   the  actual  and 
regular  practice  of  their  profession,   but  the  term  physician  shall      _     .. 

'7  •       I,       ,       ...   .  ,i  •  ,       .  .    .         ,  i-        ii  .  u  Presidents    and 

not  include  dentists;  all  presidents  and  teachers  of  colleges,  the-  teachers  of  col- 
ological  seminaries,  academies,  and  schools,  who  have  been  rcgu- leges,  schools,  &a. 
larly   engaged    as    such    for    two    years    next    before    the  pass- 
age of  this  act :    Provided,   That  the    benefit   of  this   exemption     Proviso, 
shall  extend  to  those    teachers  only  whose  schools  are  composed 
of  twenty  students  or  more;  all  superintendents   of  public  hos-     Snp'ts-of  hos- 
pitals established  by  law  before  the  passage  of  this  act,  .and  such  ]^  nurses^" 
physicians  and  nurses  therein  as  such  superintendent  shall  certify 
on  oath  to  be  indispensable  to  the  proper  and  efficient  manage- 
ment thereof.  n  , 

Ttr     rru  i     ii    i  i  -i         Overseers   and 

IV.  J  here  shall   be  exempt  one  person  as  overseer  or  agricu I- agriculturalists. 
turalist  on   each   farm  or   plantation  upon  which  there  are  now, 

and  were,  upon  the  first  daj?  of  January  last,  fifte^   able-bodied 

field  hands,  between  the  aires  of  sixteen  and  fifty,  npon   the  fol-     „     ,.,. 

i  '..   .  ,      „,  P      ■  .  ,     ,,       J ,      ',  ,      ,      Conditions. 

lowing   conditions:    1.   this    exemption    shall   only    be   granted 

in   eases  in  which   there  is  no  white  male  adult  on   the  farm  or* 

plantation   not  liable  to  military  service,  nor  unless  the  person 

claiming  the  exemption  was,  on  the  first  day  of  January,  eighteen 

hundred  and  sixty-four,  either  the  ownerand  manager,  or  overseer 

of  said- plantation  ;  but  in  no  case  shall  more  than  one  person  be     Bond  rSuired'. 

exempted  for  one  farm  or  plantation.     2.  Such  person  shall  first 

execute  a  bond,  payable  to  tlie  Confederate  States  of  America,  in   -p0„o1,„  -„,,  „„„ 

.      *    .     i  f  .  i      .  i  i  I  -treild.il  Y   JiUU.  Lull- 

such   form,  and  with   such  security,  and  in   such  penalty,  as  theaition. 
Secretary  of  War  may  prescribe,  conditioned  that  ho  will  deliver 
to  the  Government,  at  some  railroad  depot,  or  such  other  place  or 
places  as  may   be  designated   by  the  Secretary  of  War,  within 


214  FIRST  CONGRESS.     Sess.  IV.     (fa.  65.     1861. 

twelve  months  then  next  ensuing,  one  hundred  pounds  of  bacon, 
or,  at  the  election  of  the  Government,  its  equivalent  in  pork,  and 
one  hundred  pounds  of  net  beef,  (said  beef  to  he  delivered  on  foot,) 
for  each  able-bodied  slave  on  the  farm  or  plantation  within  the 
above  said  ages,  whether  said  slaves  be  worked  in  the  field  or 
not,  which  said  bacon  or  pork  and  beef  shall  be  paid  for  by  the 
Government  at  the   prices    fixed    by  the  commissioners  of  the 

Proviso._  State  under  the  impressment  act:  Provided,  That  when  the  per- 

son thus  exempted  shall  produce  satisfactory  evidence  that  it  has 
been  impossible  for  him,  by  the  exercise  of  proper  diligence,  to 
furnish  the  amount  of  meat  thus  contracted  for,  and  leave  an  ad-% 
equate  supply  for  the  subsistence  of  those  living  on  the  said  farm  or 
plantation,  the  Secretary  of  War  shall  direct  a  commutation  of 
the  same,  to  the  extent  of  two-thirds  thereof,  in  grain  or  other 
provisions,  to  be  delivered  by  such  person  as  aforesaid  at  equiva- 
lent rates.  3.  Such  person  shall  further  bind  himself  to  sell  the 
marketable  surplus  of  provisions  and  grain  now  on  hand,  and 
which  he  may  raise  from  year  to  year,  while  his,  exemption  con- 
tinues, to  the  Government  or  to  the  families  of  soldiers,  at  prices 
fixed  by  the  commissioners  of  the  State  under  the  impressment 

Further  proviso,  act :  Provided,  That  any  person,  exempted  as  aforesaid,  shall  be 
entitled  to  a  credit  of  twenty-five  per  cent,  on  any  amount  of 
meat  which  he  may  deliver  within"  three  months  from  the  passage 

Further  proviso,  of  this  act:  Provided,  further,  That  persons  coming  within  the 
provisions  of  this  exemption  shall  not  be  deprived  thereof  by 
■  reason  of  having  been  enrolled  since  the  first  day  of  February, 
eighteen  hundred  and  sixty-four. 

Sec'ty  of  War      In  addition  to  the  foregoing  exemptions,  the  Secretary  of  War, 

may  exempt  or  de-         ,         •.:        ,.         ,.  /.  .1       rv       -i       I  *  i    »    -i  L 

tail  other  persons  under  the  direction  of  the  President,  may  exempt  or  detail  such 
on  account  of  pub- other  person  as  he  may  be  satisfied  ought  to  be  exemj&ed  on  ac- 
he necessity,  Ac.  COunt  of  public  necessity,  and  to  insure  the  production  of  grain 
May  grant  ex- and  provisions  for  the  army  and  the  families  of  soldiers.  He 
emptions  or  details  m;1„  a|g0   „rant;  exemptions  or  details,  on  such  terms  as  he  may 

to    overseers,    far-         J '  ■. ,     '  *»  ■  .  '  „  '         .  .  ,J 

mers  or  planters,    prescribe,  to  such  overseers,  farmers  or  planters,  as   he  may   be 
'    satisfied  will  be  more  useful  to  the  country  in  the  pursuits  of  ag- 
Proviso.  riculture  than  in  the  military  service :  Provided,  That  such  ex- 

emptions shall  cease  whenever  the  farmer,  planter  or  overseer, 
shall  fail  diligently  to  employ,  in  good  faith,  his  own  skill,  capital 
'  and  labor,  exclusively,  in  the  production  of  grain  and  provisions, 
to  be  sold  to  the  Government  and  the  families  of  soldiers  at 
prices  not  exceeding  those  fixed  at  the  timo  for  like  articles  by 
the  commissioners  of  the  State  under  the  impressment  act. 
President  and      y    rpne  president,,  treasurer,  auditor  and  superintendent,  of  any 

other  officers    and       . ,  ,       '  '  ,   .     '  J.         .       „  •> 

employees  of  rail- railroad  comnany  engaged  in  transportation  tor  the  Government, 
road  companies,     and  such  offiiws  and  employees  thereof  as  the  president  or  super- 
intendent shall  certify, on  oath,  to  be  indispensable  to  the  efficient 
Proviso.  'operation  of  such  railroad  :  Provided,  That  the  number  of  persons 

exempted  by  this  act  on  any  railroad  shall  not  exceed  one  for.  each 
mile  of  such  road  in  actual  use  for  military  transportation,  and 
said  exempts  shall  be  reported  by  name  and  description,  with  the 
names  of  any  who  may  have  left  the  employment  of  said  company, 
or  who  may  cease  to  be  indispensable  to  the  efficient  operation 
of  its  road,  at  least  once  a  month,  to  the  Secretary  of  War,  or 
Further  proviso,  such  officer  as  he  may  designate  for  that  purpose  :  And  provided 
further,  That  such  president  or  superintendent  shall, in  each  such 
monthly  report,  certify  on  oath,  that  no  person  liable  to  military 
service  has   been  employed  by  his  company  since  the  passage  of 


FIRST  CONGRESS.     Sess.  IV.     Ch.  66.     1S64.  215 

this  act,  in  any  position  in  which  it  was  practicable  to  employ 
one  not  liable  to  military  service,  and  capable  of  performing  effi- 
ciently the  duties  of  such  position.  And  in  cases  where  railroads 
have  fallen  into  the  hands  of  tho  enomj',  and  a  portion  of  the 
rolling  stock  of  such  roads  is  being  used  on  other  roads  not  in  the 
enemy's  hands,  the  president  and  superintendent  of  said  first-  - 
named  roads  shall  be  exempt. 

VI.  That  nothing  herein    contained  shall   be  construed  as  re-     Contractors  for 
pealing  the  act  approved  April  fourteenth,  eighteen  hundred  and  ^dTrivers^Tpost 
sixty-three,  entitled  "  An  act  to  exempt  contractors  for  carrying  coachesand hacks, 
the   mails  of  the    Confederate    States,  and    the    drivers  of  post- 
coaches    and    hacks,   from    military    service  :"    Provided,    That     Proviso, 
the  exemptions  granted  under  this  act  shall  only  continue  whilst 
the  persons  exempted   are  actually  engaged  in   their  respective 
pursuits  or  occupations. 

Sec.  11.  That  the  President  be,  and  he  is  hereby  authorized,  to     President .  aa- 

i-i  .  ii  ,  i    .-.      i  ii       thonzed   to    grant 

grant  details,  under  general  rules'  and  regulations  to  be  issued  by  details  in  certain 
the  War  Department,  either  from  persons  between  forty-five  and  cases, 
fifty  3vcars  of  agc,~or  from  the  army  in  the  field,  in  all  cases  when,  in 
his  judgment,  justice,  equity  and  necessity,  require  such  details, 
and    he   may  revoke  such  orders  of  details  whenever  he  thinks 
proper:  Provided,  That  the  power    herein  granted  to  the  Presi-     Proviso, 
dent  to  make  details  and  exemptions  shall  not  be  construed  to  au- 
thorize the  exemption  or  detail  of  an)-  contractor  for  furnishing 
supplies  of  any  kind  to  the  Government,  by  reason  of  said  con- 
tract,unless  tho  head  or  Secretary  of  the  department  making  such 
contract  shall  certify  that  the  personal  services  of  said  contractor 
are   indispensable    to   the   execution    of  the    contract:  Provided     Fnrt  or proviso. 
further,  That  when  any  such   contractor  shall  fail  diligently  and 
faithfully  to  proceed  with  the  execution  of  such  contract,  his  ex- 
emption or  detail  shall  cease. 

Sec.  12.  That  in  appointing  local  boards  of  surgeons  for  the  who  not  to  be 
examination  of  persons  liable  to  military  service,  no  member  com- appointed  member 
posing  the  same  shall  be  appointed  from  the  county  or  enrolling  °£r'°°^a  t6  exam- 
district  in  which  they  are  required  to  make  such  examination.        ine  conscripts. 

Approved,  February  17,  1861. 


Chap.  LXVI. — An  Act  to  amend  an  act  entitled    *'  An  act  to   lay  taxes  for  the   common      Feb.  17,  1864. 

defence  and   carry    on    the   Government   of  the    Confederate  States,"  approved  April  ■ 

twenty-fourth,  eighteen  hundred  and  sixty  three. 

The  Congress  of  the  Confederate   States  of  America  do  enact,  That  ,  A,ct°f  ,^s?2' 

.-.r    i_L.ii*  r      ,1  j  c  j  April   24,    ch.    38, 

an  act  entitled  an  act  to  lay  taxes  for  the  common   defence  and  carry  on  an(       115)amend. 

the  Government  of  the  Confederate  States,  approved  April  twenty-fourth,  ed. 

•eighteen  hundred  and  sixty-three,  be,  and  the  same  is  hereby  amended,  so 

as  to  read  as  follows: 

Section]..  That  every  person  engaged,  or  intending  to  engage,  in  any     Business  to   be 

,       .  i    •       i      ,.         i  -  &  °i>    i  .  i     i ,        •  i  •        ^  ,        -i         registered     within 

business  named  in  the  fourth  section  or  this  act,  shall,  within   sixty  days  sixty    days    after 

after  the  passage  of  this  act,  or  at  the  time  of  'beginning  business,  and  on  passage  of  act,  and 

the  first  dav  of  January  in  each  year  thereafter,  register  with  the  district"11  ,lst  January  ia 
ii  •  ir  .,       ,•  .     .  \,  ,.?  i     ,,  m  each  year  thereaf- 

collector,  in  such   form   as  the  Commissioner  or  taxes  shall   prescribe,  a  ter_ 

true  account  of  the  name  and  residence  of  each  person,  firm  or  corpora- 
tion engaged  or  interested  in  the  business,  with  a  statement  of  the  time 
for  which1,  and  the  place  and  manner  in  which,  the  same  is  to  be  conducted, 
and  of  all  other  facts  going  to  ascertain  the  amount  of  tax  upon  such* 
business,  for  the  past  or  the  future,  according  to  the  provisions  of  this  act. 
At  the  time  of  such  registry,  there  shall  be  paid  to  the  collector  the  spe- 


216  FIRST  CONGRESS.     Sess.  IV.     Ch.  66.     1864. 

Specific  lax  paid  cific  tax  for  the  year  ending  on  the  next  thirty-first  of  December,  and  such 
at  time  of  registry,  other  tax  as  may  be  due  upon  sales  or  receipts  in  such  business,  at  the  time 
of  such  registry,  as  herein  provided;    and  the  collector  shall  give  to  the 
person  making  such  registry  a  copy  thereof,  with  a  receipt  for  the  amount 
of  the  tax  then  paid. 
Defaulters  to  pay      Sec  2.  That  any  person  failing  to  make  the  registry,  and   to  pay  the 
tax  required  by  the  preceding  section,  .shall,  in  addition  to  all  other  taxes 
upon  his  business  imposed  by  this  act,  pay  double  the  amount  of  the  spe- 
cific tax  ou  such   business,  and   a  like   sum  for  every  thirty  days  of  such 
,    failure. 
Separate  registry      gEC.  3.    Xhfit  except  where  herein  otherwise  provided,  there  shall  be  a 
cp  '  separate  registry  and  tax  for  each  business  mentioned  in  the  fourth  section 

of  this  act,  and  for  each  place  of  conducting  the  same,  hut  no  tax  shall  be 
required  for  the  mere  storage  of  goods  at  a  place  other  than  the  registered 
In  case  of  death  p]ace  0f  business.     Upon  every  change  in  the  place  of  conducting  a  reg» 
new  regfstrylto'be's':ei'et:'  ^,us'ne8s  there  shall  be  a  new  registry,  but  no  additional  tax  shall 
made.  be  required.     Up^n  the  desth  of  any  person  conducting  a  business,  regis- 

tered and  taxed  as  herein  required,  or  upon  the  transfer  of  the  business  to 
another,  the  business  shall  not  be  subjected  to  any  additional  tax,  but  there 
s,hall  be  a  new  registry  in  the  name  of  the  petjgon  authorized  by  law  to 
continue  the  business. 
Ac  ^"yearend-      ^E0,  4-  ^'lat  UP011  eaun  tra(lei  business  or  occupation  hereinafter  named, 
iug  Slstbec.  1S6:;,  the  following  taxes  shall   be  levied   and   paid  for  the  year  ending  on  the 
and  for  each  year  thirty-fiivt  of  December,  eighteen  hundred   and  sixty-three,  and  for  each 

Mattes  ^300      a,Ki  eVery  y6ar  tIlereafter<  viz : 

I.   Hankers  shall  pay  five  hundred  dollars.     Every  person  shall  be  deemed 

a  banker  within  the  meaning  of  this   act,   who  keeps  a  place  of  business 
where  credits  are  opened  in  favor  of  any   person,  firm  or  corporation,  by 
the  deposit  or  collection  of  money  or  currency,  and  by  whom  the  same,  or 
any  part  thereof,  shall  be  paid  out  or  remitted,  upon   the  draft,  check  or 
order  of  such  creditor;  but  not  to  include  any  bank  legally  authorized  to 
issue   notes   as   circulation,  nor  agents  for   the  sale  of  merchandise   for 
account  of  producers  or  manufacturers. 
Auctioneers  $50,      H.  Auctioneers  shall  pay  fifty  dollars  and  two  and-a-half  per  centum  on 
oss  sales Cent'0atne  g''oss  amount  of  sales  made:    Provided,  however,  That  on  all  sales- at 
Proviso.  auction  of  stock  or  securities  for  money,  the  tax  shall  be  one-fourth  of  one 

per  centum  on  the  gross  amount  of  sales.     Every  person  shall  be  deemed 
an  auctioneer,  within  the  meaning  of  this  act,  whose  occupation   it  is  to 
offer  property  for  sale,  to  the  highest  or  best  bidder,  at  public  outcry.    The 
tax  upon  the  auctioneers  shall  be  deemed  a  tax  upon  the  personal  privi- 
lege, to  be  paid  by  each  individual  engaged  in  the  business,  and  without 
r  No itax  on  certain  regard  to  the  place  at  which  the  same  is  conducted.      No  tax  shall   be 
auction  sales.        required  upon  auction  sales  made  for  dealers  in  a  business  registered  and 
taxed,  and  at  their  place  of  business,  upon   official  sales  at  auction,  made 
by  judicial  or  executive  officers,  or  by  personal  representatives,  guardians 
or  committees. 
Wholesale  deal-      jjj     Wholesale  dealers  in  liquors,  of  any  and  every  description,  inclu- 
»nd  5  per  cen'tron  ^™S  distilled  spirits,  fermented  liquors  and  wines  of  all   kinds,  shall  pay 
gross  sales.  two  hundred  dollars  and   five  per  centum  on  the  gross  amount  of  sales 

made.  Every  person,  other  than  the  distiller  or  brewer,  who  shall  sell,  or 
offer  for  sale,  any  such  liquors  or  wines,  in  quantities  of  more  than  three 
gallons  at  one  time  to  the  same' purchaser,  shall  be  regarded  as  a  wholesale 
dealer  in  liquors  within  the  meaning  of  this  act.  All  persons  who  shall 
sell,  or  offer  for  sale,  any  such  liquors  or  wines,  in  quantities  less  than  three 
gallons  at  one  time  to  the  same  person,  shall  be  regarded  as  a  retail  dealer 
in  liquors. 

IV.  Retail  dealers  in  liquors,  including  distilled  spirits,  fermented  liquors, 


FIRST  CONGRESS.     Sess.  IV.     Ch.  66.     1864.  217 

and  wines  of  every  description,  shall  pay  one  hundred  dollars  and  ten  per,   Retail  dealers  in 

..  J  ■    i     j     ii       i  j  liquors,   $100,  and 

centum  on  the  gross  amount  ot  all  sales  made.  lu    per   centi    on 

V.  Retail  dealers,  \vh03e  quarterly  siles  shall  exceed  one  hundred  dol- gross  sales. 

lars,  and  shall  be  less  than  five  hundred  dollars,  shall  pay  twenty-five  clol-      Retail   dealers, 

lars  and  two  and-a-half  per  centum   on  the  gross   amount  of  sales  made;?-J  "o    JJ^JjI 

and  where  quarterly  sales  exceed  five  hundred  dollars,  the  specific  tax  shall  BaieSj  an(i   24  per 

be  fifty  dollars  and  two  and-a-half  per  centum  on  the  gross  amount  of  sales  cent. 

made.     Every  person  whose  business  or  occupation  it  is  10  sell,  or  offer  to 

sell,  groceries  or  any  goods;  wares,  merchandise,  or  other  things  of  foreign 

or  domestic  production,  in  less  quantities  than  a  whole  original  piece  or    . 

package  at  one  time  to  the  same  perssn,  (not  including  wines,  spirituous  or 

malt  liquors,)  shall  be  regarded  as  a  retail  dealer  under  this  act . :  Provided, 

however,  That  any  mechanic  who  shall  sell  only  the  products  of  the  labor    Mechanic  selling 
„  , .,         ,  ,  ■:  ~       .,         .1  i,  J   p  1  •  products 01  Disown 

01  himself  and  his  own  family,  shall  be  exempt  110m  this  tax.  labor  exempt. 

VI.  Wholesale  dealers  shall  pay  two  hundred  dollars  and  two  and-a-half    Wholesale  deal- 

per  centum  011  the  gross  amount  of  all  sales  made.     Every  person   whose  erS'  ®2?0'  and  2* 
1       •  •        '-.  ■  11  .>.  n  •  1     Pel"  oent. 

business  or  occupation  it  is  to  sell,  or  otter  to  sell,  groceries,  or  any  goods,* 

wares  or  merchandise  of  foreign  or  domestic  production,  by  one  or  more 
original  packages  or  pieces  at  one  time,  to  the  same  purchaser,  not  inclu- 
ding wines,  spirituous  or  malt  liquors;  and  every  person  whose  businessit 
is  to  sell,  or  offer  to  sell,  slaves,  shall  be  deemed  as  a  wholesale  dealer 
under  this  act;  but.  having  been  registered  as  a  wholesale  dealer,  such 
person  may  also  sell  as  aforesaid  as  a  retailer:  Provided,  That  contractors  Proviso, 
working  for  and  selling  their  own  products  exclusively  to  the  Confederate 
States,  to  an  amount  not  exceeding  five  thousand  dollars  a  year,  and  such 
dealers  as  sell  exclusively  to  consumers,  and  not  to  others  to  sell  again, 
shall  not  be  regarded  as  wholesale,  but  as  retail  dealers. 

VII.  Pawnbrokers  shall  pay  two  hundred  dollars.     Every  person  whose     Pawnbrokers, 
business  or  occupation  it  is  to  take  or* receive  by  way  of  pledge,  favor  or®200- 
exchange,  any  goods,  wares  or  merchandise  of  any  kind  of  personal  prop- 
erty whatever,  for  the  repayment  cr  security  of  money  lent  thereon,  shall 

be  deemed  a  pawnbroker  under  this  act. 

VIII.  Distillers  shall  pay  two  hundred  dollars  and  twenty  per  centum     Distillers,  $200, 
on  the  gross  amount  of  all  sales  made  ;  and  al?»  twenty  per  centum  on  theauii  20  Per  cent- 
value  of  all  liquors  distilled  for  any  other  person,  and  the  tax  on  distillers     Tax  to  be  a  lien 
shall  be  a  lien  on  the  still  or  stills  used,  and  upon  the  other  fixtures  and°n  atl11  an<i  fix" 
articles  for  carrying  on  the  business,  and  shall  have  priority  over  all  other 

liens  or  claims.     Every  person  or  co-partnership  who  distils  or  manufac- 
tures spirituous  liquors  for  others,  or  for  sale,  shall  be  deemed   a  distiller 
under  this  act :  Provided,  however,  That  distillers  of  fruit,  for  ninety  days     Of  fruit,  for  90 
or  less,  shall  pay  sixty  dollars,  and  also  fifty  cents  per  gallon  on  the  first    ay8'  *60- 
ten  gallons,  and  two  dollars  per  gallon  on  all  spirits  distilled  beyond  that 
quantity. 

IX.  Brewers  shall   pay  one  hundred  dollars,  and  two  and-a-half  per    Brewers,    $100, 
centum  on  the  gross  amount  of  sales  made.     Every  person  who  manufac-       2*  per  cent- 
tures  fermented  liquors,  of  any  name   or  description  for  sale,  from  malt, 

wholly  or  in  part,  shall  be  deemed  a  brewer  under  this  act. 

X.  Hotels,  inns,  taverns  and  eating  houses  shall  be  classified  and  rated  Hotels,  inns,  tav- 
accordine  to  the  yearly  rental,  or  if  not  rented,  according  to  the  estimated"11.3  aud  eatlnS 
value  of  the  house  or  property  occupied,  or  intended  to  be  occupied,  as  a 

hotel,  inn,  tavern  or  eating  house,  as  follows,  viz :  In  cases  where  the  actual     lst  classi  $500- 

or  estimated  rent  shall  amount  to  ten  thousand  dollars  or  more,  they  shall 

constitute  the  first  class,  and  pay  an  annual  sum  of  five  hundred  dollars. 

In  cases  where  said  rent  shall  be  five  thousand,  and  less  than  ten  thousand    2d  class,  $300. 

dollars,  they  shall  constitute  the  second  class,  and  pay  an   annual  sum  of 

three  hundred  dollars.     And  in  cases  where  said  rent  shall  be  two  thou-    3d  class, $200. 

sand  five  hundred  dollars,  and  less  than,  five  thousand  dollars,  they  shall 


218  •  FIRST  CONGRESS.     Sess.   IV.     On.  66.     1S64.   • 

institute  the  third  class,  and  pay  an  annual  sum  of  two  hundred  dollars. 
4th  class,  $100.  In  cases  where  said  rent  shall  be  one  thousand  dollars,  and  less  than  twen- 
ty-five hundred  dollars,  they  shall  cons'.itute  the  fourth  class,  and  pay  an 
5th  class,  $30.     annual  sum  of  one  hundred  dollars.     And  in  cases  where  said   rent  shall 
be  less  than  one  thousand  dollars,  they  shall  constitute  the  fifth  class,  and 
pay  an  annual  sum  of  thirty  dollars.     Every  place  where  food  and  lodg- 
ings, or  lodgings  only,  are  provided  for  travellers,  sojourners,  or  boarders, 
in  view  of  payment  therefor,  the  income  or  receipts  from  which  amount  to 
five  hundred,  dollars  from  that  source,  shall   be  regarded   a   hotel,  inn  or 
I    tavern,  under  this  act. 

XL.   That  every  place  where  food  or  refreshments  of  any  kind  are  pro- 
vided for  casual   visitors,  and  sold  for  consumption  therein,  and   every 
boarding  house  in  which  there  shall  4be  six  boarders  or  more,  shall  be 
deemed  an  eating  house  under  this  actv 
Brokers,  $200.         XII.  Brokers  shall  pay  two  hundred  dollars.     Any  person  whose  busi- 
ness it  is  to  purchase  and  sell  stocks,  coined  money,  bank  notes,  or  other 
securities  for  themselves  or  others,  or  who  deals  in  exchanges  relating  to 
money,  shall  be  deemed  a  broker  under  this  act.  ' 
Commercial bro-      XIII.    Commercial   brokers,  or   commission  merchants,  shall   pay  two 
kersnrc'imm^sion  uunjreci  dollars  and  two  and-a-half  per  centum  upon  all  sales  made.     Any 
merchants,     $200,  ,.  .  •  .         i  ,     .    '    ,       ,      ,  ,       i 

and  2i  per  cent,     person  or  briii,  except  one  registered  as  a   wholesale  dealer  or  a   banker, 

whose  business  it  is,  as  the  agent  of  others,  to  purchase  or  sell  goods,  or 
seek  orders  therefor,  in  original  or  unbroken  packages,  or  produce  con- 
signed by  others  than  the  producers,  to  manage  business  matters  for  the 
owners  of  vessels,  or  for  the  shippers  or  consigners  of  goods,  or  whose 
business  it  is  to  purchase,  rent,  hire  or  sell  real  estate  or  negroes,  shall  be 
deemed  a  commercial  broker  or  commission  merchant,  under  this  act. 
T  o  b  a.  o  conist?,      XIV.  Tobacconists  shall  pay  fifty  dollars,  and  two  and-a-half  per  centum 

$60,  and  21  perct.  on  the  gross  amount  of  sales.     Any  person  whose  business  it  is  to  sell,  at 

retail,  segars,  snuff  or  tobacco,  in  any  form,  shall  be  deemed  a  tobacconist 

under  this  act ;  but  registered  wholesale  and  retail  dealers  shall  not  be 

taxed  as  tobacconists. 

Theatres,   $500,      XV.  Theatres  shall  pay  five  hundred  dollars,  and  five  per  centum  on  all 

and  5  per  cent,  on  recejpts,  which  tax  shall  b%  paid   by  the   owner  of  the   building.      Every 

receipts.  edifice  used  for  the  purpose  of  dramatic  representations,  plays  or  perfor- 

mances, and  not  including  halls  rented  or  used  occasionally  for  concerts  or 
theatrical  representations,  shall   be  regarded  as  a  theatre  under  this  act. 
Circus  ^ioo  and  Each  circus  shall  pay  one  hundred  dollars,  and  a  tax  of  ten  dollars  for 

$10 eaoh exhibition  each  exhibition;  which  tax  shall  be  paid  by  the  manager  thereof.  Every 
building,  tent,  or  space,  or  area,  where  feats  of  horsemanship  or  acrobatic 
Jugglers,  $50.  sports  are  exhibited,  shall  be  regarded  as  a  circus  under  this  act.  Jug- 
glers, and  other  persons  exhibiting  shows,  shall  pay  fifty  dollars.  Every 
person  who  performs  by  sleight  of  hand  shall  be  regarded  as  a  juggler 
under  this  act :  Provided,  That  no  registry  made  in  one  State  shall  be 
held  to  authorize  exhibitions  in  another  State,  and  but  one  registry  shall 
be  required  under  this  act  to  authorize  exhibitions  iu  any  one  State. 
Bowlin»  allevs      XVI.  Bowling  alleys  and  billiard  rooms  shall  pay  forty  dollars  for  each 

and  billiard  rooms,  alley  or  billiard  table  registered,  which   tax  shall  be  paid  by  the  owner 

W0.  thereof.     Every  place  or  building  where  bowls  are  thrown,  or  billiards 

played,  and  open  to  the  public  with  or  without  price,  shall  be  regarded  as 
a  bowling  alley  or  billiard  room,  respectively,  under  this  act. 
Livery  stables,      XVII.  Livery  stable  keepers  shall  pay  fifty  dollars.     Any  person  whose 

$50.  occupation  or  business  it  is  to  keep  horses  for  hire  or  to  let,  shall  be  regarded 

as  a  livery  stable  keeper  under  this  act. 
Cattle    brokers,      XVIII.  Cattle  brokers  shall  pay  the  sura  of  fifty  dollars,  and  two  and-a- 

$50,  and  21  per  ct.  jjaif  per  ceutum  on  the  gross  amount  of  sales  made.     Any  person  whose 


FIRST  CONGRESS.     Sess.  IV.     Ch.  66.     1864.  219 

» 
business  it  is  to  buy  and  sell  and  deal  in  cattle,  horses,  hogs  or  sheep,  shall 
be  considered  a  cattle  broker. 

XIX.  Butchers  and  bakers  shall  nay  the  sum  of  fiftv  dollars  and  one,  P"10*"3  T'1 

,,  ,     ...  '    J,  ,  a  li-    bakers,  »50,  and  I 

per  centum  on  the  gross  amount  or  the  sales  made.     Any  person  whose  misi-   er  cent> 

ness  it  is  to  butcher  and  sell,  or  offer  for  sale  in  open  market,  or  otherwise, 

the  flesh  of  cattle,   hogs  or  sheep,  shall   be  deemed   a  butcher  under  this 

act;  and  any  person  whose  business  it  is  to  bake  and  sell,  or  offer  for  sale 

bread,  shall  be  deemed  a  baker  under  this  act. 

XX.  Peddlers  shall  pay  -fifty  dollars  and  two  atid-a-half  per  cent,  on     Peddlers,  $fiO, 
the  gross  sales.     Any  person,  except  persons  engaged  in  peddling  exelu-arid  "-  Per  C0Ijt~ 
sively  periodicals,  books,  newspapers,  (published  in  the  Confederate  States,) 

bibles  or  religious  tracts,  who  sells  or  offers  to  sell  at  retail,  goods,  wares 
or  other  commodities,  travelling  with  his  goods  from  place  to  place,  in  the 
streets,  or  through  different  parts  of  the  country,  shall  be  deemed  ■  a  ped- 
dler under  this  act:  Provided,  That  any  peddler  who  sells  or  offers  to  sell      Selling  by  the 

dry  goods,  foreign  or  domestic,  by  one  or  more  original  pieces  or  packages  £,     age.SlOO,  and 

•/°.  P         .  J  /••liii  ^i  Per  cent, 

at  one  time,  and  to  the  same  person  or  persons  as  aforesaid,  snail  pay  one 

hundred   dollars  and   two   and-a-half  per  cent,  on   the  gross   sales;    and     Of  jewelry,  $50, 

any  person  who  peddles  jewelrv,  shall  pay  fifty  dollars  and  .two  and-a-half and  2i  Per  ceBt- 

per  centum  on  the  gross  sales.     The  tax  upon  peddlers  shall  be  deemed   a 

tax  on  the  personal  privilege,  to  be   paid   by  each   individual   engaged   in 

the  business,  without  regard  to  the  nlace  at  which  the  same  is  conducted. 

XXI.  Apothecaries   shall    pay  fifty  dollars   and    two    and-a-half  per    Apothecaries, $50 
centum  on  the  gross  amount  of  sales  made.     Every  person   who  keeps  a.aDli  2-  Per  C(:tt- 
shop  or  building  where  medicines  are  compounded  or  prepared  according 

to  prescriptions  of  physicians,  and  sold,  shall  he  regarded  as  an  apothe- 
cary under  this  act. 

XXII.  Photographers  shall  pay  the  sum  of  fifty  dollars  and  two-and-a-  pb  otographsrs, 
half  per  centum  on  the  gross  amount  of  sales  made.  Any  person  or  .  and  2J  per  ci. 
persons  who  make  for  sale  photographs,   ambrotypes,  daguerreotypes  or 

pictures  on  glass,  metal,  paper  or  other  material,  by  the  action  of  light, 
shall  be  regarded  a  photographer  under  this  act. 

XXIII.  Lawyers,  actually  engaged  in  practice,  shall  pay  fifty  dollars.     Lawyers,  $.50. 
Every  person  whose  business  it  is,  for  fee  or  reward,  to  prosecute  or  defend 

jaauses  in  any  court  of  record,  or  other  judicial  tribunal  of  the  Confederate 
States,  or  of  any  State,  or  give  advice  in  relation  to  causes  or  matters 
pending  therein,  shall  be  deemed  a  lawyer  within  the  meaning  of  this 
act.  • 

XXIV.  Physicians,  surgeons  and  dentists,  actually  engaged  in  the  Physicians,  sn»- 
practice,  shall  pay  fifty  dollars.  Every  person  whose  business  it  is,  for  fee||?°nsanddell6!3lil, 
or  reward,  to  prescribe  remedies  or  perform  surgical  operations  for  the 

cure  of  any  bodily  disease  or  ailing,  shall  be  deemed  a  physician,  surgeon 
or  dentist,  within  the  meaning  of  this  act,  as  the  case  may  be ;  and  the 
provisions  of  paragraph  number  twenty-one  shall  not  extend  to  physicions 
who  keep  on  hand  medicines  solely  for  the  purpose  of  making  up  their 
own  prescriptions  for  their  own  patients.  The  tax  upon  lawyers,  physi- 
cians, surgeons  and  dentists,  shall  be  deemed  a  tax  upon  the  personal 
privilege,  to  be  paid  by  each  individual  in  the  business  avd  without  regard 
to  the  place  at  which  the  same  is  conducted  :  Provided,  That  the  provis-  Surgeons  and 
ions  of  this  act  shall  not  apply  to  physicians  and  sura-eons  exclusively  Physiclans  ln  f»» 

j  •      ,,      r,      .   ,        .      ' r  r.  '     J  a  J  army,  exempt. 

engaged  in  the  Confederate  service. 

XXV.  Confectioners  shall  pay  fifty  dollars  and  two  and-a-half  per  Confection  ere, 
centum  on  the  gross  amount  of  sales.  Every  person  who  sells  at  retail,  S»0,  and  2i  Per  ct- 
confectionary,  sweetmeats,  comfits  or  other  confects,  in  any  building,  shall 

be  regarded  as  a  confectioner  under  this  act. 

Sec.  5.'  That  every  person  registered  and  taxed  upon  the  gross  amount  Persons  register- 
of  sales  as  aforesaid,  shall  be  required  on  the  first  day  of  July,  eighteen  ed  and  taxed  on 

4 


220  FIRST  CONGRESS.     Sess.  IV.     Ch.  66.     1864. 

• 

gross  amount   o  f  hundred  and  sixty-three,  to  make  a  list  or  return  to  the  assessor  of  the- 

sales,  to  m;ikc  re- district,  of  the  gross  amount  of  snch   sales   as  aforesaid,  viz:  from   the 

oatS  to  the  assess-  P^ssagQ-of this-  act  to   the  tliirtieth  day  of  June,  eighteen   hundred  and 

■  r,   on  1st  July  T sixty-three,  inclusive,  and  at  the  end  of  every  three  months,  or  within  twenty 

1SG3-  days  thereafter,  after  the  said  first  day  of  July,  eighteen  hundred   and' 

sixty-three,  mate  a  Ifst  or  return   to  the   assessor  of  the  district  of  the 

gross  amount  of  sach   sales  made  as   aforesaid,  with  the  amount  of  tax 

which  has  accrued  or  should  accrue  thereon,  which  list  shall  have  annexed 

thereto  a  declaration   under  oath   or  affirmation,  in  form   or  manner  a; 

may  be  prescribed   by  the  commissioner  of  taxes,  that  the  same  is  true 

When  to  pay  the  and  correct,  and  shall,  within-  such  time  as  the  collector  may  designate,  by 

t;x'  public  notice,  (which  time  shall  not  be  less  than  ten  nor  more  than  thirty 

days  from  the  date  of  such  notice,)  pay  to  the  collector  the  amount  of  tax 

Penalty  for  de- thereupon,  as  aforesaid,  and  in  default  thereof,  shall  pay  a  penalty  in 

double  the  amount  of  the  tax. 
Salaries,  escept      Sec.  6.  That  upon  the  salaries  of  all  salaried  persons,  serving  in  any 

os  persons  m  the  ,-apac.fty  whatever,  except  upon  the  salaries  of  persons  in  the  military  or 
nii.itaiy  ur    naval       '  •'  ,      '      .     [        '        .  J  .  ■> 

service.  1  per  cent,  naval  service,  there  shall  be  levied  and   collected  a  tax  of  one  per  centum 

on  £1,500    and  2  on  the  gross  amount  of  such  salary,  when  not  exceeding  fifteen  hundred 

percent,  on  excess,  dollars,  and  two*  per  centum  upon  any  excess  over  that  amount,  to  be 

levied  and  collected  at  the  end  of  each  year,  in  the  manner  prescribed  for 

Salaries  less  than  other  taxes  enumerated   in  this   act:  Provided,  That  no   taxes  shall  be 

$l,i  00  exempt.       imposed   by  virtue  of  this   act  on   the   salary  of  any  person  receiving  a 

salary  not  exceeding  one  thousand  dollars  per  annum,  or  at  a  like  rate  for 

artother  period  of  time  longer  or  shorter. 

All  incomes  and      Sec.  1.  That  the  Secretary  of  the  Treasury  shall  cause  to  be  assessed 

profits  Tbe*^5f5~  an(J  ascertained,  on  the  first  day  of  January  next,  or  as  soon  thereafter  as 

'  practicable,  the  income  and  profits  derived   by  each   person,  joint  stock 

company  and  corporation,  from  every  occupation,  employment  or  business,. 

whether  registered  or  not,  in  which  they  may  have  been  engaged,  and 

from  every  investment  of  labor,  skill,  property  or  money,  and  the  income- 

Except  salaries,  and  profits  derived  from  any  source  whatever,  except  salaries,  during  the 

calendar  year  preceding  the  said  first  day  of  January  next ;  and  the  said 

income  and  profits  shall  be  ascertained,  assessed  and  taxed  in  the  manner 

hereinafter  prescribed : 

Deductions  al       I.  If  the  income  be  derived  froin  the  rent  of  houses,  lands,  tenements, 

lowed  from  in-  maniUdcturino-  or  mining  establishments,  fixtures  and  machinery,  mills, 

com*-    TO  Wit  I  •  P  ,®.  »»t 

From  rents  of  springs  of  salt  ^r  oil,  or  veins  of  coal,  iron  or  other  minerals,  there  shall 
hoases,  lands,  <tc>be  deducted  from  the  gross  amount  of  the  annual  rent  a  sum  sufficient  for 
the  necessary  annual  repairs,  not  exceeding  ten  per  centum  on  said  rent, 
except  that  the  re%t  derived  from  houses  shall  be  subject  to  a  deduction 
not  exceeding  five  per  centum  for  annual  repairs. 
From  manufac-      jj,  Jf  tbe  income  be  derived  from   any  manfacturing  or  mining  busi- 
ln"DS  °f  mmulgness,  there  shall  be  deducted  from  th^  gross  value  of  the  products  of  the 
year — first,  the  rent  of  the  establishment  and  fixtures,  if  actually  rented 
and  not  owned  by  the  persons  prosecuting  the  business;  second,  the  cost 
of  the  labor  actually  hired  and  paid  for;  third,  the  actual  cost  of  the  raw 
material  purchased  and  manufactured;  fourth,  if  the  income  be  derived 
from  the  production  of  pig  metal  oi  bloom  iron,  from  the  ore,  there  shall 
be  deducted  the  cost  of  labor,  food  and  necessary  repairs. 
From  navigating      III.  If  the  income  be  derived  from  navigating  enterprises,  there  shall  be 
(B  erprijes;  deducted  from  the  gross  earnings,  including  the  value  of  freights  on  goods 

shipped  by  the  person  running  the  vessel,  the  hire  of  the  boat  or  vessel,  if 
not  owned  by  the  person  running  the  same,  or  if  owned  by  him,  a  reason- 
able allowance  for  the  wear  and  tear  of  the  same,  not  exceeding  ten  per 
centum  per  annum,  and  also  the  cost  of  running  the  boat  or  vessel. 

IV.  If  the  income  be  derived  by  the  tax-payer  from  boat  or  ship  build- 


FIRST  CONGRESS.     Skss.  IV.     Ch.  66.     1864.  231 

ing,  there  shall  be  deducted  from   the  gross  receipts  of  his,  occupation,     From  bnat  or 
including  the  value  of  the  boat  or  ship  when  finished,  if  built  for  himself,  shipbuilding; 
the  cost  of  the  labor  actually  hired  and  paid  by  himself,  and  the  prime 
cost  of  the  materials,  if  purchased  by  him. 

V.  If  the  income  be  derived  by  the   tax-payer,  from  the  sale  of  mer-     From  sale  of 
chandise  or  any  other  property,  real  or  personal,  there  shall  be  deducted  merchandise   or 
from  the  gross  amount  of   sales  the   prime  cost  of   the  property   sold,  °    er  Pr0P~a  -T- 
including  the  cost  of  transportation,  salaries  of  clerks   actually  paid   and 

the  rent  of  the  buildings  employed  in  the  business,  if  hired  and  not  owned 
by  himself. 

VI.  If  the  income  be  derived  by  the  tax-payer  from  any  other  occupa-     From  any  other 
tion,  profession,  employment  or  business,  there  shall  be  deducted  from  the  occupation, ^profes- 
gross  amount  of  fees,  compensation,  profits,  earnings  or  commissions,  theslonor   u?!nets■ 
salaries  of  clerks  actually  paid,  and  the  rent  of  the  office  or  other  building 

used  in  the  business,  if  hired  and  not  owned   by  himself,  the  cost  of  labor 
actually  paid,  and  not  owned  by  himself,  and  the  cost  of  material  other 
than  machinery  purchased  for  the  use  of  his  business,  or  to  be  converted 
into  some  other  form  in  the  course  of  his  business,  aud  in   the  case  of 
mutual  insurance  companies  the  amount  of  losses  paid  by  them  during  the 
year.     The  income  derived  from  all  other  sources  shall  be  subject  to  no     Incomes  from 
deduction  whatever,  nor  shall  foreigners  be  subject  to  a  tax  upon  any  other  p'her  sources  sub- 
income  than  that  derived  from  property  owned,  or  occupations  or  employ- {jo'n   °  no     ecao" 
ments  pursued  by  them  within  the  Confederate  States;  knd  in  estimating     On  what  income 
incomes  there  shall   be  included  the  interest,  dividends,  profits   or  other  foreigners  taxed, 
proceeds  of  money  or  credits  of  every  description,  on  which  such  interest, 
dividends,   profits  or  other  proceeds  shall    have  accrued    for    the   year, 
whether  received  or  not,  and  the  value  of  the  estimated  annual  rental  of 
all  dwelling  houses,  buildings  or  building  lots  in  cities,  towns  or  villages, 
occupied  by  the  owners,  or  owned  aud  not  occupied  or  hired,  and  the  value 
of  the  estimated  annual  hire  of  all  slaves,  not  engaged  on  plantations  or 
farms,  and  not  employed  in  some  business  or   occupations,  the  profits  of 
which  are  taxed  as  income  under   this  act.     When  the  income  shall  be     incomes  not  ex- 
thus  ascertained,  all  of  those  which  do  not  exceed  five  hundred  dollars  ceeding  $500    ex- 
per  annum,  shall  be  exempt  from  taxation.    On  all  incomes  received  during  eunPt' 
the  year  over  five   hundred  dollars,  and   not  exceeding  fifteen   hundred 
dollars,  a  tax  of  five  per  cent,  shall  be  paid.     On  all  incomes  over  fifteen 
hundred  dollars,  and  less  than  three  thousand  dollars,  five  per  cent,  shall 
be  paid  on  the   first  fifteen    hundred   dollars   and  ten   per  cent,  on   all 
excess.     On  all  incomes  of  or  over  three  thousand  dollars,  and  less  than 
five  thousand  dollars,   a   tax  of   ten  per   cent,  shall   be   paid.     On  all 
incomes  of  [or]  over  five   thousand  dollars,  and  less  than  ten  thousand 
dollars,  a  tax  of  twelve  and-a-half  per  cent,  shall  be  paid  ;  and  on  all 
incomes  of  [or]  over  ten  thousand  dollars,  a  tax  of  fifteen   per  cent,  shall 
be  paid.     All  joint  stock  companies  and   corporations  shall   reserve  one-    Joint  stock  com- 
tenth  of  the  annual  earnings  set  apart  for  dividend  and  reserved  fund,  toP1""68  t0  "aseivo 
be  paid  to  the  collector  of  the  Confederate  tax,  and  the  dividend  then  paid  eTniin^-s. '  ann 
to  the  stockholder  shall  not  be  estimated   as  a  part  of  his  income  for  the 
purposes  of  this  act.     All  persons  shall  give  in  an  estimate  of  their  income     Estimate  of  =n- 
and  profits  derived  from  any  other  source  whatever,  and  in  so  doing  shall  come  ana  profits  to 
first  state  the  gross  amount  of  their  receipts  as  individuals  or  members  of b*  ?lTen  in>  What 
a  firm  or  partnership,  and  also  state  particularly  each   item  for  which  a  °  !0'e  .ort  ■" 
deduction  is  to  be  made  and  the  amount  to  be  deducted  for  it:   Provided,     Not  to   include 
That  the  incomes  and  profits  upon  which  the  above  tax  is  to  be  imposed,  F  "fi"3  >?f j  lancI 
shall  not  be  deemed  to  include  the  products  of  lauds,  which  are  taxed  in 
kind  as  hereinafter  described  :  Provided  further,  That  in  case  the  annual     f'roviso  as  to  tax 
earnings  of  said  ioint  stock  companies  and  corporations  set  apart  as  afore-  ='li0mtsto':kcom- 
■i     i    m    .-«  '-       ..i;-   i  K-l.        i  j  sL.     -a.       m        i  l  Plmie8  aud  eorpc- 

said,  shall  give  a  profit  of  more  than  ten  and  less  than  twenty  per  cent,  1^1  ions. 


222  FIRST  CONGRESS.     Sess.  IV.     Ch.  66.     1864. 

upon  their  capital  stock  paid  in,  one  eighth  of  said  sum  so  set  apart  shall 
be  paid  as  a  tax  to  the  collector  aforesaid,  and  in  case  said  sum  so  set  apart 
shall  give  a  profit  of  more  than  twenty  per  cent,  on  their  capital  stock 
|s  Tax  levied  ' n  paid  in,  one-sixth  thereof  .-hall   be  reserved  and   paid   as  aforesaid.     The 
to  be^ca-'d  D' W  ™  tax  levied  in  this  section  shall  be  paid  on  the  first  day  of  January  next, 
and  on  the  first  day  of  January  of  each  year  thereafter. 
Eeferees  to   be      Sec    8.  That  if  the  assessor  shall   be  dissatisfied  with  the  statement  or 
selected  when  as-  estimate  of  incomes  and   profits  derived  from  any  source  whatever,  other 
with  estimate.        'uaD  Pr°duets  in  kind,  which  the  tax-payer  is  required  to  render,  or  with 
j.ny  deduction   claimed   by   said   tax-payer,   he  shall  select  one   disinter- 
ested citizen  of  the  vicinage  as   a  referee,  and   the  tax-payer  shall   select 
smother,  and  the  two  thus  selected  shall  call  in  a  third,  who  shall  investi- 
gate and  determine  the  facts  in  reference  to  said  estimates  and  deductions, 
and  fix  the  amount  on  income  aid  profits  on  which  the  tax-paver  shall  be 
Certificate  of  re- assessed,  and  a  certificate,  signed  by  a  majority  of  the  referees,  shall  be 
ferees  conclusive  conclusive  as  to  the  amount  of  income  and  profits  on  which  the  tax-paver 
against  tax-payer.  shall   be   assessed  .  Provided,  That  if  any  person   shall   fail   or  refuse"' to 
render  the  statement  or  estimate  aforesaid,  or  shall  fail  or  refuse  to  select- 
a  referee  as  aforesaid,  the  assessor  shall  select,  three  referees,  who  shall  fix 
the  amount  of  income  and  profits  on  which  the  tax-payer  shall  be  assessed, 
from  the  best  evidence  they  can  obtain,  and  a  certificate  signed  by  a 
If  state m  e  n  t majority  of  said  referees,  shall  be  conclusive  on  the  tax-payer  :  And  jyro- 
eontains  only  four-  vided  further,  Th#t   in    any   case    submitted   to  referees,   if   they,  or  a 
fifths orless  of  true  ma-0].jtv  0f  them.  fjial]  find  and  certify  that   the  statement  or  estimate  of 
amount,  tax-payer.      J        •        ,  ~  ,         ,    ,      jl       .    J  ,  .  ,    .  ,, 

to  pay  additional  income  and  profits  rendered   bv  the  tax-payer  does  not  contain  more  than 

tax  of  10  per  cent,  four-fifths  of  the  true  and  real  amount  of  his  taxable  income  and  profits, 

on  his  income  tax- then  the  taxpayer,  in  addition  to  the  income  tax  on   the  true   amount  of 

his  income  and  profits,  ascertained  and   assessed  by  the  referees,  shall  pay 

ten  per  centum  on  the  amount  of  said  income  tax,  and  the  assessor  shall 

Assessor  entitled  be  entitled  to  one-fifth  of  said  additional  ten  per  centum  over  and  above  all 


in  reference  thereto,  in    such  form  as  the  Secretary  of  the  Treasury  may 

t  prescribe. 

Profits  on  flour,      Sec.  9.  On  all  profits  made  by  any  person,  partnership  or  corporation, 

bacon,  pork,  &c,  during  the  year  eighteen  hundred  and  sixty-two,  by  the  purchsse,  within 

?oI!>DSin       yea.rthe  Confederate  States,  and  sale  during  the  said  year,  of  any  flour,  corn, 
1862 — 10  per  cent,  >       .  •?      •  i  «.  !•  ■ 

to  be  paid  1st  July,  bacon,  pork,  oats,  nay,  rice,  salt,    iron,  or  the  manufactures   of  iron, 

1863.  sugar,  molasses,  made  of   cane,   leather,  woolen   cloths,  shoes,  boots, 

blankets  and  cotton  cloths,  a  tax,  of  ten  per  centum  shall  be  levied  and 
Proviso.  collected,  to  he  paid  on  the  first  day  of  July  next:  Provided,  That  the 

tax  imposed  by  this  section  shall  not  apply  to  purchases  and  sales  made 
in  the  due  course  of  the  regular  retail  business,  and  shall  not  continue 
beyond  the  present  year. 
Tax  in  kind  on      Sec.  10.  That  each  farmer  and  planter  in  the  Confederate  States, 
farmers  and  plant-  shall  pay  and  deliver  to  the  Confederate  Government,  of  the  products  of 
"3  of  one"teri*a  of  the  present  year,  one-tenth  of  the  wheat,  corn,  oats,  rye,  buckwheat  or 
year  1864.  rice>  Irish  potatoes,  and  of  the  cured  hay  and  fodder ;  also  one-tenth  of 

the  sugar,  molasses  made  of  cane,  or  of  sorghum,  where  more  than 
thirty  gallons  are  made,  cotton,  wool  and  tobacco;  the  cotton  ginned  and 
packed  in  some  secure  manner,  and  tobacco  stripped  and  packed  in  boxes; 
the  cotton  to  be  delivered  by  him  on  or  before  the  first  day  of  March, 
and  the  tobacco  on  or  before  the  first  day  of  July,  next  after  their  pro- 
duction. Each  farmer  or  planter  shall  deliver  to  the  Confederate 
Government,  for  its  use,  one-tenth  of  the  peas,  beans  and  ground  peas, 
produced  and  gathered  by  him  during  the  present  year.     As  soon  as 


FIRST  CONGRESS.     Sess.  IV.     Ch.  66.     1864.  223 

each  of  the  aforesaid  crops  are  made  ready  for  market,  the  tax  assessor,    When  appraisers 
in  case  of  disagreement  between  him  and  the  tax-payer,  shall  proceed  to  a°BeSg  o^crops.'0 
estimate  the  same,  in  the  following  manner  :   The  assessor  and  tax-payer 
shall  each  select  a  disinterested  freeholder  from  the  vicinage,  who  may 
call  in  a  third,  in  case  of  a  difference  of  opinion,  to  settle  the  matter  in 
dispute ;  or  if  the  tax-payer  neglects  or  refuses  to  select  one  such  free- 
holder, the  said  assessor  shall  select  two,  who  shall  proceed  to  assess  the 
crops  as  herein  provided.     They  shall  ascertain  the  amount  of  the  crops,     Their  duties, 
either  by  actual  measurement  or  by  computing  the  contents  of  the  rooms 
or  houses  in  which  they  are  held,  when  a  correct  computation  is  practi- 
cable by  such  a  method,  and   the  appraisers  shall  then  estimate,  under 
oath,  the  quantity  and  quality  of  said   corps,  including  what  may  have 
been  sold  or  consumed  by  the  producer,  prior  to  said  estimate,  whether 
gathered  or  not,  excepting  from  said  estimates  such  portion  of  said  crops 
as  may  be  necessary  to  raise  and  fatten  the  hogs  of  such  farmer,  planter  or 
graizer,  for  pork:  Provided,  That  the  following  persons  shall  be  exempt     Persons  exempt 
from  the  payment  of  the  tax  in  kind,  imposed  by  this  section,  viz  :  thTtaJTn  kind.  ° 

I.  Each  head  of  a  family  not  worth  more  [than]  five  hundred  dollars. 

II.  Each  head  of  a  family  with  minor  children,  not  worth  more  than  five 
hundred  dollars  for  himself,  and  one  hundred  dollars  for  each  minor  living 
with  him,  and  five  hundred  dollars  in  addition  thereto  for  each  minor  son  he 
has  living  or  may  have  lost,  or  had  disabled  in  the  military  or  naval  service. 

III.  Each  officer,  soldier  or  seaman,  in  the  army  or  navy,  or  who  has 
been  discharged  therefrom  for  wounds  and  is  not  worth  more  than  one 
thousand  dollars. 

IV.  Each  widow  of  any  officer,  soldier  or  seamen,  who  has  died  in  the 
military  or  naval  service,  the  widow  not  worth  more  than   one  thousand 

dollars :  Provided,  That  in  all  cases  where  the  farmer  or  planter  does  not     When  farmer  or 
produce  more  than  fifty  bushels  of  Irish  potatoes,  two  hundred  bushels  offQa^;„J  °°  certain 

■  corn,  or  twenty  bushels  of  peas  and  beaus,  he  shall  not  be   subject  to  the  articles, 
tax  in  kind  on  =aid  articles,  or  either  of  them ;    and  the  forage  derived 
from  the  corn  plant,  shall  also  be  exempt  in  all  cases  where  the  corn  is  not 
taxed  in  kind;  neither  shall  any  farmer  or  planter,  who  does  not  produce 
more  than  ten  pounds  of  wool,  or  more  than  fifteen  pounds  of  ginned  cot- 
ton for  each  member  of  the  family,  be  subject  to  said   tax  in   kind.     The   Assessor  to  assess 
tax  assessor,  after  allowing  the  exemptions  authorized  in  this  section,  shall  crops  °toP  which 
assess  the  value  of  the  portion  of  said  crops  to  which  the  Government  is  ttov't  is  entitled, 
entitled,  and  shall  give  a  written  statement  of  this  estimate  to  the  colIee-anllSive  statement 
tor,  and  a  copy  of  the  same  to  the  producer.     The  said  producer  shall  be    wt        ri    j, 
required  to  deliver  the  wheat,  corn,  oats,  rye,  buckwheat,  rice,  peas,  beans,  producer  required 
cured  hay  and  fodder,  sugar,  molasses  of  cane   or  sorghum,  wool,  thus  to  Jo  deliver  his  titha 
be  paid  as  a  tithe  in  kind,  after  they  have  been  estimated  as  aforesaid,  in  m  k     " 

„  such  form  and  ordinary  marketable  condition  as  may  be  usual  in  the  sec- 
tion in  which  they  are  to  be  delivered,  within  thirty  days  from  the  date  of 
notice  given  by  the  agent  of  collection  that  he  is  ready  to  receive  such 
produce,  (except  cotton  and  tobacco  shall  be  delivered  in  the  manner  and 
at  the  times  hereinbefore  provided,)  at  some  depot  not  more  than  twelve 
miles  from  the  place  of  production,  and  if  not  delivered  by  the  times  and 
in  the  order  stated,  he  shall  be  liable  to  pay  five  times  the  estimated  value  Ponalty  for  <1»- 
of  the  portion  aforesaid,  to  be  collected  by  the  tax  collector  as  hereinafter 
prescribed  :  Provided,  That  post  quartermasters  may  direct  such  delivery  Proviso, 
to  be  made  at  any  time  within  five  months  after  the  date  of  said  estimates, 
under  the  sanction  of  the  penalty  aforesaid,  and  that  producers  shall  be 
paid  the  expenses  of  the  transportation  of  their  tithes  from  the  place  of 
production  to  the  place  of  delivery,  at  the  usual  rates  of  compen- 
sation paid  by  the  Government  in  the  State  in  which  the  delivery 
is  made.     Such  delivery,  when  required  to  be  made  of  grain  in  bushels, 


224  FIRST  CONGRESS.     Sess.  IV.     Ch.  66.     1864. 

Delireiyof  grain  shall  be  made  in  bushels  according  to  the  Government  standard  of  weigh 
to  he  accordiiiji  to  hn&he] .  Frov!ded  Tiat  tbe  Government  shall  be  bound  to  furnish  to 
tro\  t   stanuuru  ot  r  -  r    1.  \\p 7 

weight  "re  producer  sacks  tor  the  delivery  ot  such  articles  or  grain  as  require  to 

Gov't  to  furnish  be  put  jn  sacks  for  transportation,  and  shall  allow  to  the  producers  of  mo- 

sacks,  au.l   allow  ]asses  tbe  cost  0f  the  barrels   containing  the  same.      The  said  estimates 
cost  of  barrels.  ,     ..    .  .      .  -^  . 

Estimate  conelu-  snail  be  conclusive  evidence  ot  the  amount  in  money  ot  the  tax  due  by 
?ive  of  amount  in  the  producer  to  the  Government,  and  the  collector  is  hereby  authorized  to 

money  of  tai  due.  pr0ceed  to  collect  the  iame  by  issuing  a  warrant  of  distress  from  his  office, 
Distress  warrant *      ,       ,  .  ...  »  .°  ..      „    .     .    .     .  .    .         .        ' 

to  recover  same,     under  his  signature,  in  the  nature  of  a  writ  of  fieri  facias,  and  by  virtue 

Sale  of  property  of  the  same  to  seize  and  sell  any  personal  property  on  the  premises  of  the 
distrained.  tax-payer  or  elsewhere,  belonging  to  him,  or  so  much   thereof  as  may  be 

necessary  for  the  purpose  of  paying  the  tax,  and  the  increase  aforesaid  and 
costs;  and  said  snle  shall  be  made  in  the  manner  and  form,  and  after  the 
notice  required  by  the  laws  of  the  several  States,  for  judicial  sales  of  per- 
By  whom  distress  sonal  property;  and  the  said  warrant  of  distress  may  be  executed  by  the 
-utcT11  '°bocxe"tax  collector, 'or  any  deputy  appointed   by  him  for  that  purpose,  and  the 
deputy  executing  the  warrant  si  all   be   entitled   to  the  same  fees   as  are 
allowed  in  the  respective  States,  to  sheriffs  executing  writs  of  fieri  facias  ; 
Fees.  said  fees  to  he  paid  as  cost,  by  the  tax-payer  :  Provided,  That  in  all  cases 

Whe»  tk«  asses-  where  the  assessor  and  tax-paver  agree  on  the  assessment  of  the  crops,  and 
agree"  on  ^assess- *^e  Ta'L1<?  of  the  portion  thereof  to  which  the  Government  is  entitled,  uo 
ment,  no  other  as- other  assessment  shall  be  necessary ;  but  the  estimate   agreed  on  shall  be 
sessment necessary  reduced  to  writing,  and  signed  by  the  assessor  and  tax-payer,  and  have  the 
same  force  and  effect  as  the  assessment  and  estimate  of  disinterested  free- 
Copies  thereof  to  holders,  hereinbefore  mentioned ;  and  two  copies  of  such  assessment  and 
be  delivered  to  pro- estimate,  thus  agreed  on  and   signed  as  aforesaid,  shall  be  made,  and  one 
"JSessor'ttf'ad-  delivered  to  the  producer,  and  the  other  to  the  collector :    And  provided 
minister  oaths,      further,  That  the  assessor  is  hereby  authorized  to  administer  oaths  to  the 
tax-payer  and  to  witness   in   regard   to   any  item   of  the   estimate  herein 
If  tenant  pay  required  to  be  made:    And  provided  further,  When  agricultural  produce 
tithe  of  rent,  lesser  in  kind  is  paid  for  taxes,  if  pavment  be  made  bv  a  tenant  who  is  bound  to 
not .to include  same  pay  his  rent  in  kind ,  the  tenth" part  of  said  rent  in  kind  shall  be  paid  in 

m  his  statement.     {••,,,  i       ,-,       '  1^1  r-ii 

kind  by  the  tenant  to  the  Government,  as  and  for  the  tax  ot  the  lessor  on 

said  rent :  and  the  receipt  of  the  Government  officershall  release  the  lessor 
from  all  obligation  to  include  such  rent  in  kind  in  his  statement  of  income; 
and  discharge  the  tenant  from  so  much  of  his  rent  to  the  lessor. 
Account    of      Sec.  11.     That  every  farmer,  planter  or  grazier,  or  other  person  who 
slaughtered-  togs  slaughters  hogs,  shall  exhibit  to  the  assessor  on  or  about  the  first  of 
assessor    on    i  st March,  eighteen  hundred  and  sixty-four,  an  account  of  all  the  hogs  he 
March,  1S61.         may  have  slaughtered  since  the  passage  of  this  act,  and  before  that 
time.     After  the  delivery  of  this  estimate  to  the  post  quartermaster 
hereinafter  mentioned,  by  the  assessor,  the  said  farmer,  planter,  grazier, 
Eacon  delivered  or  other  person  who  slaughters  hogs,  shall  deliver  an  equivalent  for  one- 
as  an  equivalent  tenth  of  the  same  in  cured  bacon,  at  the  rate  of  sixty  pounds  of  bacon 
"sstUnate  to  bo  *°  *'ne  one  hundred  weight  of  pork.      That  on   the  first  of  November, 
made  of  value  of  eighteen    hundred     and    sixty-three,    an    estimate    shall    be    made,    as 
neat  cattle,  horses,  hereinbefore     provided,    of    the    value   of    all     neat    cattle,    horses, 
onval"<rCCnt 'tas  mules   n°t   use<l   in   cultivation,   and   assess,   owned  by    each    person 
in  the  Confederate  States,  and  upon  such  value  the.  said  owner  shall  be 
taxed  one  per  centum,  to  be  paid  on  the  first  day  of  January  next  ensu- 
ing.    If  the  grazier,  planter  or  farmer  shall  have  sold  beeves  since  the 
b»  Te?08  allowing  passage  of  this  act,  and  prior  to  the  first  day  of  November,  the  gross 
certain  deductions,  proceeds  of  such  sales  shall  be  estimated  and  taxed  as  income,  after  de- 
taxed  as  income,    ducting  therefrom  the  money  actually  paid  for  the  purchase  of  such 
beeves,  if  they  have  been  actually  purchased,  and  the  value  of  the  corn 
_  Est!  oieienf  items,  0r  peas  consumed  by  them.     The  estimate  of  these  items  shall  be  made, 
ineaseoi  .disagree-  jn  ease  0f  rjisagreenient  between  the  assessor  and  tax-payer,  as  herein 


FIRST  CONGRESS.     Sess.  IY.     Ch.  66.   J  864.  225 

provided  iu  other  cases  of  income  tax:    Provided,    That  no  Fanner,  mont,  to  toe  mide 

planter,    grazier,  or  other  person,  who  shall  not  slaughter  more  thaa as  in  o&er  casos  ^ 

two  hundred  and  fifty  pounds  of  net  pork  during  any  .year,  shall  be  sub-  ?u],-.,.cti   to    btaxa 

ject  to  the  "bacon  tithe  imposed  by  this  section;  and  every  officer,  soldier  tithe. 

or  seaman,  in  the  military  or  naval  so»vice,  or  who  may  have  been  dis-      What    perrons 

•■charged  therefrom  on  account  of  wounds,  or  physical  disability,  and  any  ^™'^  c.^,"0    aX 

■widow  of  such  officer,  soldier  or  seaman,  or  any  head  of  a  family  who 

does  not  own  more  than  two  cows  and  calves,  shall  be  exempt  from  the 

'tax  imposed  by  this  section  on  neat  cattle. 

Sec.  12.    That  the  Secretary  of  War  shall  divide  the  service  of  the     Q'ra  department 

•quartermaster's  department  into  two  branches — one  herein  denominated  brioches    one  'ftii 

post  quartermasters,  for  the   collection  of  the  articles   paid   for  taxes  in  collection  and  t&c 

kind,  and  the  other  for  distribution  to  the  proper  points  for  supplying  ether  for  distribu- 

the  army,  and  for   delivering   cotton  and  tobacco  to   the   agents  of  tht^.^  tho  tuhcs 

•Secretary  of  the  Treasury.     The  tax  assessor  snail  transfer  the  estimate   Assessor  totrans- 

-of  articles  due  from  each  person  by  way  of  a  tax  in  kind,  to  the  dulyfer    estimates    to 

■authorized  post  quartermaster,  taking  from  the  said  quartermaster  *?"?.*  £*a*t??1*sI 

receipt,  which  shall  be  filed  as  a  voucher  with  the  chief  collector  in  set-  CEipt 

tling  his  account,  and  a  copy  of   this  receipt  shall  be  furnislied  "by  the     Copv  of  receipt 

■chief  collector  to  the  auditor  settling:  the  poet  quartermaster's  account tn  }"t  finished  by 
,  ".,„.  m  a      ,  .    l  -    •        ,1  ,-        .     chief    collects?   to 

.as  a  charge  against  him.     The  post  quartermaster  receiving  the  estimate  auditor. 

shall  collect  from  the  tax-payer  the  articles  which  it  specifies,  and  which     Post  q'm  to  col- 
he  is  bound  to  pay  and  deliver  as  a  tax  to  the  Confederate  Government.  Jfot   articles,  and 
The  post  quartermaster  shall  be  liable  for  the  safe  custody  of  the  articles  CUEt0dy. 
.placed  in  his  care,  .and  shall  account  for  the  same  by  showing  that  after 
proper  deductions  from  unavoidable  loss,  the  residue  has  been  delivered 
to  the  distributing  agents  as  evidenced  by  their  receipts.     The  said  post     To  state  the  co- 
quartermasters  shall  also  state  the  accounts  of  the  quartermasters  receiv-  eouatfio1  theqmw- 
..l       *,         i  •       «  •  -i       -i  t  i  -  *»  t  •     -  -  •    ■termoater  s  receiv- 

ing irom  aim  tlie  articles  delivered  in  payment  ot  taxes  m  kind  at  his  -WR  the  tithes  in 

■d-epot,  and  make  a  monthly   report  of  the   same   to   such   officer   as   the  kind. 
Secretary  of  War  may  designate :  Provided,  That  in  case  the  post  quar-      Post  qnar-tet- 
termaster  shall  be  unable  to  collect  the  tax  in  kind  specified  in  the  esti-  masters  failing 
mate  delivered  to  him  as  aforesaid,  he  shall  deliver  to  the  district  tax  \°-c,"  t?0} Lis™.  Jf 
■collector  said  estimate  as  a  basis  for  the  distress  warrant  authorized  to  timate  to  district 
"be  issued,  and  take  a  receipt  therefor,  and  forward  the  same  to  the  chief  collector,  ami  his 
■tax  collector  as   a  credit  in   the   statement  of  the   accounts  of  said  postrc?.Qlp.t  t0  ci"ef*:,s 
quartermaster:  Provided,  That  any  partial  payment  of  said  tax  in  kind     Partial  payment 
shall  be  endorsed  on  said  estimate  before  delivering  the  same  to  the  dis-  of  tax  in  kind* to 
irict  tax  collector  as  aforesaid,  and  the  receipt  given  to  him  therefor  by1'.6  e,?a°rs°a  on  e9' 
the  district  tax  collector,  shall  specify  such  partial  payment.     When  the 
articles  thus  collected,  through  the  payment  of  taxes  in  kind,  have  been 
received  at  the  depot  as  aforesaid,  they  shall  be  distributed  to  the  agents 
of  the  Secretary  of  the  Treasury,  if  they  consist  of  cotton  or  tobacco,  or     Cotton  or  touae- 
if  they  be  suitable  for  forage  or  subsistence,  to  such  places  and  in  such  °°  t0  D,Btllst"V"<f J 
manner  as  the   Secretary  of  War  may   prescribe.      The  wool   collected  „f  Treasury, 
under  this  act  shall  be  retained   by  ''the  quartermaster's   department  as     Forage,  &e.,  nn- 
supplies.     Should  the  Secretary  of  War  find  that  some  of  the  agrieultu-  ^°a°tlio1  8f  ^ 
ral  produce  thus  paid  in   and   suitable   for   forage   and   subsistanee,  has     Wool  retained, 
been  or  will  be  deposited  in  places  where  it  cannot  be  used  either  directly  When  Sec.  of  War 
or  indirectly  for  these  purposes,  he  shall  cause  the   same   to  be   sold  in  ™ay    s,^u    foroSe> 
such  manner  as  he  may  prescribe,  and  the  proceeds  of  such  sale  shall  becee(is';nt.0.5'u?Vrsl_ 
paid  into  the  Treasury  of  the  Confederate  States.     Should,  however,  the  eury. 
Secretary  of  War  notify  the  Secretary  of  the  Treasury  that  it  would  be 
impracticable  for  him  to  collect  or  use  the  articles  taxed  in  kind,  or  any     In  certain   .iii- 
of  them  to  be  received  in  certain  districts  or  localities,  then  the  Socre- triots  m"ney  value 
tary  of  the  Treasury  shall  proceed  to  collect  in  said  district  or  locality  coi™0La*  miy 
the  money  value  of   said  articles  specified  in  said  estimate  and  not 


226  FIRST  CONGRESS.     Sess.  IV.     Ch.  66.     1864. 

required  in  kind,  and  said  money  value  shall  be  due  on  the  first  day  of 
January  in  each  and  every  year,  and  be  collected  as  soon  thereafter  as 
Receipts  of  Q.  practicable;  and  where  in  districts  heretofore,  or  which  may  hereafter 
Sisters,  Ac  ,  serr-  fje  ascertaincd  to  be  so  impracticable,  quartermasters  or  commissaries 
the  field,  fur  tux  in  serving  with  troops  in  the  field,  shall  have  collected  or  may  hereafter 
kind,  good  to  pro-  collect  from  producers  any  portion  of  their  tax  in  kind,  the  receipts  of 
dneers  against  eol-gllck  0fg-(.ers  shall  be  held  good  to  the  producers  against  the  collection  of 
value.  the  money  value  of  their  tax,  to  the  extent  and  value  of  such   portions- 

When  post  cjuar-  as  may  have  been  or  may  be  hereafter  collected.     And  where  assessments- 
term  asters  may  jn  practicable  localities  have   been  made  and   transferred   to   post  quar- 
to district  co-llec-  termasters,  ao-d  transportation  is  difficult  to  be  obtained,  the   supply  of 
tors,  to  becollected  graia  sacks  insufficient,  or  the  amount  of  produce  receivable  is  too  3malJ 
ia  money  valac.    t0     justify   the    expenses    of    eolleetien,    post    quartermasters,    with, 
^approval  of  their  superior  officer,  shall  be  authorized  to  transfer  the  esti- 
mates to  distrist  collectors,  to  be  collected  in  their  money  value  only. 
Assessors  of  taxes      Sec.  13.  That  the  assessors,  whose  duty  it  is  under  said  act  to  esti- 
m  kind  to  be  ap- nlate  the  taxes  in  kind,  shall  be  appointed  by  the  Secretary  of  War,  and 
Wa.".0      y  ae°'  °  *-^elr  duties  shall  be  the  same,. and  the  duties  shall  be  executed  in  the- 
Their  duties.      same  manner  as  prescribed  by  sections,   ten,  eleven  and   twelve  of  this 
act,  in  reference  to  the  estimates  and  assessment  of  taxes  in  kind  on 
Number.  agricultural  products  and  slaughtered  hogs;  and  there  mayte  one  asses- 

Oath,  sor  appointed  for  each  practicable  tax  district,  and  he  shall  take  the-oath. 

as  assessor  of  taxes. in  kind,  prescribed  by  section  five  of  the  act  for  the 
assessment  and  collection  of  taxes,  approved  May  first,  eighteen  hundred 
ar,d  sixty-three,  which  oath  shall  be  delivered  to  such  officer  as  the  Sec- 
Assessors  of  taxes  retary  cf  War  may  designate.     And  the  assessors  of  taxes  in  kind  shall 
in  kmd  to  be  dis-  De  separate  and  distinct  from  the  assessors  of  money  tax,  and  shall  be 
of  money  tax  and  subject  to  the  exclusive  direction  and   control  of  the  War   Department, 
under    control  of  and  shall  receive  the  same  compensation,  for  such   time  as  they  may  be- 
W.1.1- Dep't.  employed,  as  is  allowed  to  other  agents  of  the   Quartermaster's  Depart- 

Comnensatioa.  j. 

ment. 

Estimates  of  in-  Sec.  14.  That  the-  estimates  of  incomes  and  profits,  other  than-  those 
comes,  &o.,  and  pavable  in  kind,  and  the  statements  or  bills  for  the  amount  of  the  spe- 
itatemcntsof  taxes  r.^     .  ..  ,  ,  ,  c  1      r- 

to  be  dely'd  by  as-  cl"°  *ax-  on  occupations,  employments,    business  and    professions,  and  ot 

sessur  to  collector,  taxes  on.  gross  sales  shall  be  delivered  by  the- assessor  to  the  collector  of 
aR<!,"ce'p\tefifnj tne  district,  who  shall  give  him  a  receipt  for  the  same,  and  the  said 
withenf  collector,  assessor  shall  file  his  receipt  with  the  chief  tax  collector  of  the  State, 
and  the  collector  of  the  district  holding  said  estimates,  statements  or 
Money  to  be  paid  bills,  shall  proceed  to  collect  the  same  from  the  tax-payer.  The  money 
toch'fco])cctor..ac-tnus  eoueptea  shall  be  paid  to  the  chief  tax  collector  of  the  State,  and 

oaiapamcd  by  can-  ,,  ,.  \  ,.  ...         „    .      .  ,      .     .,    ,  ,    ,   '      , 

miiLes,  &o.  the  estimates,   statements   or   Dills  aforesaid,  snail    be   arranged   by  the- 

General  lists  to  assessor,  and  general  lists  shall  be  made  from  them  in  the  same  manner 
niade.  an<j  j01,  jhe  same  purposes  designated   by  section  thirteen  of  the  assess- 

ment act. 
For  -what,  fidu-      Se@.  15.    That  every  person  who,  as  trustee,  guardian,  tutor,  curator 
ciaries  and  oScera  or  committee,  executor  or  administrator,  or  as  agent,  attorney  in  fact,  or 
iworable.  factor  of  any   person  or   persons,   whether  residing  ia   the   Confederate 

States  or  not,  and  every  receiver  in  chancery,  clerk,  register,  or  other 
officer  of  any  court,  shall  be  answerable  for  the  doing  of  all  such  acts,, 
matters  and  things  as  shall  be  required  to  be  done  in  order  to  the  assess- 
'Esent  of  the  raouey,  property,  products  and  income  under  their  control 
rn-Semaificd  for  and  the  payment  of  taaes  thereon,  and  shall  be  indemnified   against  alt 
p.y  t  of  taxes,  and  anj  e.Tery  person  for  all  payments  on  account  of  the  taxes  herein  speci- 
t&xes  due'  rfi'ed,  and  shall  be  responsible  for  all  taxes  due  from-  the  estates,  income,, 

money  or  property  in  their  possession  or  under  their  control. 

Sec.  Hi..    The  income   and  moneys  of  hospitals,   asylums,   churches.. 


FIRST  CONGRESS.      Sess.  IV.     Oh.  67.     1864.  227 

schools  and  colleges  shall  be  exempt  from  taxation  under  the  provisions     Incomes  of  bos- 

tf tWs  act-  .  -  c^cVetTc5; 

Sec.  17.  That  the  Secretary  of  the  Treasury  be,  and  he  is  hereby  au-  exempt, 
thorized  to  make  all  rules  and  regulations  necessary  to  the  operations  of     Secy  of  Treas'y 
this  act  and  not  inconsistent  herewith.  enfracf thtaiol  '° 

Sec.  18.    This  act  shall  be  in  force  for  two  years  after  the  expiration     Act  in  force  Vo? 
of  the  present  year,  and  the  taxes  herein  imposed  for  the  present  year  two  years  after  ex- 
shall  be  levied  and   collected   each  year   thereafter  in  the  manner  and  FJl?,tI0n         year 
form  herein  prescribed,  and  for  the  said   time  of  two  years,  unless  this 
act  shall  be  sooner  repealed. 

Approved  February  17,  1864. 


Chap.  LXVII. — An  Act  to  amend  the  "Act  for  the  assessment  and  cotlectioyi  of  taxes"      Feb.  17,  1864. 
approved  May  first,  eighteen  hundred  and  sixly-three. ' 

The  Congress  of  the  Confederate   States  of  America  do  enact,    That     Act  of  May  I, 

the  "  Act  for  the  assessment  and  collection  of  taxes,"  approved   May  186/>' eh-      V?*'* 

first,  eighteen  hundred  and  sixty-three,  is  hereby  amended  as  follows  :  ' 

First.  The  Secretary  of  the  Treasury  is  hereby  authorized  to  appoint  a     Appointment  of 

chief  clerk  for  the  office  of  the  Commissioner  of  Taxes,  who  shall  receive  <*ief  clerk  f°r.  of- 

the  same  compensation  allowed  by  law  to  the  chief  clerks  of  the  other  er  0f  taxes. 

bureaus  in  the  Treasury  .Department.     Second.  The  second  section  of    Compensation. 

the  said  act  is  hereby  amended  and  re-enacted  so  as  to  read  as  follows  :     Eactl    statcr    t(> 

"  Section  second.  That  for  the  purpose  of  assessing,  levying  and  collect-  division. 

ing  all  taxes  and    internal   duties,  each   State  shall  constitute  a  tax 

division,  over  which  shall  be  appointed  by  the  President,  with  the 

advice  and  consent  of  the  Senate,  one   State  Collector,  who  shall  be  a     Appointment  of 

resident  and  freeholder  in  such  State,  with  a  salary  of  one-tenth  of  one  State  Collector. 

per  cent,  on  the  amount  collected  in  each  State  :  Provided,  That  in  no     ^a  ar.y- 
r  _  J  Proviso. 

case,  shall  the  salary  be  less  than  two  thousand  nor  more  than  five  thou- 
sand dollars,  and  said  'State  Collector  shall,  under  the  regulations 
prescribed  iby  the  Commissioner  of  Taxes,  under  the  direction  of  the  ' 

Secretary  of  the  Treasury,  be  charged  with  the  duties  imposed   upon     Duties, 
himself,  and  with  superintendence  and  direction  of  all  the  duties  of  the 
various  officers  in  his  division  or  State,  created  by  this  act.     The  said 
State  Collector  shall  give  bond,  with  sureties,  to  discharge  the  duties  of    Bond, 
his  office,  in  such  amount  as  may  be  prescribed  by  the  Secretary  of  the 
Treasury,  and  shall  take  oath  faithfully  to   discharge  the   duties  of  his     Oath- 
office,  and  to  support  and   defend  the  Constitution  of  the  Confederate 
States."     Third.  Thirteenth  section  of  the  said  act  is  hereby  amended     When  the   lists 
and  re-enacted,  so  as  to  read  as  follows  :    "Section  thirteenth,  That  the  retiulrec1'  of  tax~ 
lists  aforesaid,  shall  be  taken  at  such  times  as  may  be  prescribed  by  the  1>aJers       e 
Commissioner  of  Taxes,   under   the   direction   of  the   Secretary  of  the 
Treasury,  or  with  reference  to  the  time  when  the  said  taxes  become  due, 
and  the  assessors,  respectively,  after  collecting  the  said  lists,  shall  pro- 
ceed to   arrange  the  same,  and   to  make   two  general  lists,  the  first  of    Two  general  lists 
which  shall  exhibit,  in  alphabetical  order,  the  names  of  all  persons  liable  to.be  made  by  d«- 
to  pay  any  tax,  residing  within  the  collection  district,  together  with  the  tnot  collectors- 
value  and  assessment  or  enumeration,  as   the   case   may  require,  of  the 
objects  liable  to  taxation  within  such  district,  for  which  each  such  per- 
son is  liable,  or  for  which  any  firm,  company  or  corporation  is  liable,  with 
the  amount  of  tax  payable  thereon  ;  and  the  second  list  shall  exhibit,  in 
alphabetical  order,  the  names  of  all  persons  residing  out  of  the  collec- 
tion district,  owners  of  property  within  the  .district,  together  with   the 
value  and  assessment  or  enumeration  thereof,  as  the  case  may  be,  with 


228  FIRST  CONGRESS.     Sess.  IV.  Ch.  67.     1864. 

State  Collectors  the  amount  of  tax  payable  thereon,  as  aforesaid.     The  forms  of  the  said 

formreSCribe  *  h  e  general  lists  sha11  be  devised   and  prescribed   by  the  State  Collector, 

under  the   direction   of   the   Commissioner   of   Taxes,  and  lists   taken 

Assessors  to  de-  according  to  such  forms,  shall  be  made  out  by  the  assessor  or  assessors, 
liver  list  to  district  and  delivered  to  the  district  collector  within  thirty  days  after  the  time 

collectors.  fixed  by  this  act,  as  aforesaid.     And  if  any  assessor  shall  fail  to  perform 

if  CDQity  i^-r  i  Jill-  _•'  .  .,        _.  .      .  *',  -j  .  _     ~ 

«re  of  assessor  to  any  duty  assigned  by  this  act  within  the  time  aforesaid,  not  being  pre- 
perform  duties  of  vented  thereforzu  by  sickness  or  other  unavoidable  cause,  every  such 
his  office.  assessor  shall  be  discharged   from   office,    and   shall,  moreover,  forfeit 

and    pay   the    sum    of  two  hundred   dollars,  to  be   recovered    for  the 
use  of  the  Confederate  States,  with  costs  of  suit."    Fourth.  The  twenty- 
fourth  section  of  said  act  is  hereby  amended  and    re-enacted   so  as 
Estimate    a  n  d  to  read  as  follows  :   "  Section  twenty-four.  That  all  property,  coin,  cur- 
valuation  of  pror-  rency,  credits,  income  and  profits,  and  every  article  or  object  subjected 
ho      ""d"'  to  taxation,  shall  be  estimated,  valued  and  assessed,  at  the  value  thereof 

at  the  time  of  assessment,  in  Confederate  treasury  notes,  unless  otherwise 
provided  in   the  law  imposing  the  tax."     Fifth.  The  thirty-sixth  sec- 
tion of  the  said  act  is  hereby  amended  and  re  enacted  so  as  to  read  as 
Compensation  of to  ^°^°^ls  '■  "Section  thirty-sixth      The  compensation  of  district  tax  col- 
district  collectors,  lectors,  shall  be  five  per  cent,  on  the  first  twenty  thousand  dollars  collected 
and  paid  over,  two  per  cent,  on  the  next  thirty  thousand  dollars  collected 
and  paid  over,  one  per  cent,  on  the  next  fifty  thousand  dollars  collected 
and  paid  over,  and  one-tenth  of  one   per  cent,   on  all  moneys  collected 
Compensation  of  and  paid  over,  above  the  sum  of  one  hundred  thousand  dollars.     And 
assessors.  there  shall  be  allowed  and  paid  to  the  several  assessors,  for  their  services 

under  this  act,  eight  dollars  for  every  day  employed  in  making  lists  and 
assessments  under  this  act,  the  number  of  days  being  certified  by  the 
district  collector  and  approved  by  the   State  Collector,  and   also  eight 
dollars  for  every  hundred  taxable  persons  contained  in  thelists  as  corn- 
Proviso,  pleted  by  such  assessor  and  delivered  to  the  collector :  Provided,  That 
in  cities  and  large  towns,  when,  in   his  judgment,  the   public  interest 
may  require   it,   the    Secretary   of   the   Treasury  shall   have   power   to 
increase  the  per  diem  compensation  of  assessors,  not  to  exceed  ten  dollars 
per  day." 
Pay  of  referees      Sec.  2.  Referees  under  the  "  act  to  lay  taxes  for  the  common  defence, 
under  the  '-Act  to  and  carry  on  "the   Government  of   the   Confederate   States,"   approved 
lay  taxes,"  ic       April  twenty-fourth,  eighteen  hundred  and  sixty-three,  shall  be  paid  for 
Assessors  a  n  d  their  services  five  dollars  a  day,  while  so  employed,  and   assessors  and 
collectors  in  a  y  collectors  shall  have  power  to  compel  the  attendance  of  witnesses,  by 
of'vdLe^ses1'  anCe  written  summons,  and  to  require  their  testimony  in  any  matter  or  inves- 
Payof  witnesses,  tigation,  in  reference  to  the  assessments  and  estimates  of  taxes ;  such 
witnesses  shall  be  entitled  to  the  same  compensation  allowed  witnesses 
for  attending  upon  courts  of  record,  in  the  State  where  they  may  be 
Payments  to  re- required  to  attend.     Payments  to  referees  and  witnesses  shall  be  made 
ferees  and  w  i  t  -  by  the  disbursing  clerk  in  the  office  of  Commissioner  of  Taxes,  upon 
nesses;   hy  whom  accounts  certified  as  shall  be  required  by  the  regulations  of  said  office. 

mncir*  ^ 

How  claim  o  f  Sec.  3.  Where  personal  chattels  or  goods  are  distrained  for  taxes,  shall 
third  party  deter-  be  claimed  by  any  person  other  than  the  party  for  whose  default  the 
mined  to  property  distraint  is  made,  the  claimant  shall  file  with  the  officer  making  the 
taxes  distraint,  an   affidavit,  stating   distinctly  the   nature   and   extent  of  his 

claim,  and  thereupon  the  right  of  property  shall  be  determined  as  follows  : 
The  collector  and  the  claimant  shall  each  select  a  disinterested  free- 
holder of  the  vicinage,  who  may  call  in  a  third  in  case  of  disagreement. 
If  the  claimant  shall  neglect  or  refuse  to  select  a  freeholder  on  his  part, 
the  collector  may  select  two,  who  shall  proceed  as  before  provided.  Wit- 
nesses may  be  introduced  by  either  party,  and  the  decision  in  each  case 
shall  be  final  and  conclusive.     The  referees  and  witnesses  in  such  cases, 


FIRST  CONGRESS.     Sess.  IV.     Ch.  68,  69.     1864.  229 

shall  be  paid  as  provided  iu  the  second  section,  and  any  witness  failing 
to  attend  upon  the  summons  of  referees,  in  any  case  mentioned  in  this 
act,  shall  he  subject  to  a  penalty  of  one  hundred  dollars,  to  be  recovered 
with  costs,  in  any  court  of  competent  jurisdiction. 

Sec.  4.  The  Secretary  of  the  Treasury  is  hereby  authorized  to  dis-     Secretary  of  the 
pense  with  the  use  of  individual  lists,  bills  or  statements  required  of  Treasury  may  dia- 
tax-payers  under  the  provisions  of  the  "  Act  to  lay  taxes  for  the  common  Pj?E.3B  y".*'1  t^.use 
defence  and  carry  on   the    Government   of   the  Confederate.    Slates,"  ^j,  oi  statements! 
approved   April  twenty-fourth,  eighteen   hundred  and  sixty-three,  and 
the  "Act  for  the  assessment  and  colleition  of  taxes,"  approved  May 
first,  eighteen  hundred  and  sixty-three,  and  the  Commissioner  of  Taxes     Commissioner  of 
is  hereby  authorized  and  required,  under  the  direction  of  the  Secretary  Taxes  to  devise  the 
of  the  Treasury,  to  devise  the  manner  and  form  of  making  returns  and  r'™rn°  andVstab* 
estimates  of  taxes,  and  to  establish  such  system  as  may  be  deemed  best  ns ,  system  for  the 
for  the  assessment  and  collection  of  the  taxes,  without   the  individual  assessment    and 
lists,  bills  or  statements,   aforesaid:  Provided,  That  the  estimates  of 00per°1J?°-rf taxeSi 
referees  shall  be  made,  as  heretofore,  in  accordance  with  the  provisions 
of  the  acts  aforesaid. 

Sec.  5.   if  the  treasurer,  or  assistant  treasurer,  or  depositary  of  money     Secretary  of  the 
of  the  Confederate  States,  or  any  clerk  in  the  office  of  such  treasurer,  Treasury  empow- 
assistant  treasurer,  or  despositary,  or  any  collector  of  taxes,  shall,  prior  treai5UlrCT  aK(j  cer. 
to   the   first   day  of  January,  eighteen  hundred  and  sixty-four,  in   the  tain  other  uflicers, 
course  of  the  lawful  business  of  such  officer,  have  received  in  payment from  liability  on 
or  on  deposit  in  such  office  any  forged  or  counterfeit  treasury  notes,  and  JJJa'm^sitb/fore&S 
shall   establish,   by  proof,   to  the  satisfaction  of  the   Secietary  of  the  or  counterfeit  trea- 
Treasury,  that  the  receipt  of  such  forged  or  counterfeit  treasury  notes,  SI"T  notes, 
was  not  the  result  of  any  want  of  diligence,  or  care   and   attention  on 
the  part  of  such  officer,  but  was  in  good  faith  a  mistake,  involving  no 
fault  on  his  part,  said  Secretary  shall  have  power  to  relieve  such  -officer 
from  liability,  on  account  of  any  forged  or  counterfeit  note  so  received. 

Approved  February  17,  1864. 


Chap.  LXVIII. — An  Act  to  amend  an  act  entitled  "  An  act  to  amend  an  act  entitled  '  An      Feb.  17,  1864. 

act  to  establish  a  volunteer  navy" '  approved  eleventh  February,  eighteen    hundred  and  

sixty-four. 

Tlic  Congress  of  the  'Confederate  States  of  America  do  enact,    That     Act  of  Feb.  11, 

the  second  section  of  the  aforesaid  act  of  the  eleventh   February,  eigh-  J®6*'  ""/"'  ch]  3t°* 

teen  hundred  and  sixty-four,  shall  not  apply  to  any  persons  who,  prior  to  p  e'r  s  o  n  s    sent 

the  passage  of  said  act  had  been  sent  abroad  as  assistant  paymaster,  or  abroad  as  assisiant 

for  the   purpose  of  disbursing   funds  in   the   purchase  or   equipment  of  Pa.™aster    or   *° 

,        r      r  °  r  A     *  disburse  funds    m 

vessels,  purchase,    &c,    of 

Approved  February  17,  1864.    .  ■  Tessels- 


Chap.  LXIX. — An  Act  to  confer  additional  powers  upon    courts   martial   and  military      Feb.  17  1S6-1. 

courts.  

The  Congress  of  the  Confederate    States  of  America  do  enact,    That     Power  conferred 
any  military  court  or  court  martial  convened  within  the  army  of  the  Con-  on  mllltar.7  courts 
federate  States  shall  have  power   to  summon   as  a  witness  before  it  any  to    summon '  wit- 
citizen  of  the  State  in  which  said  court  may,  at'  the  time,  hold  its  ses-  nesses. 
sion;  and  any  citizen  disobeying  said  summons,  upon  information  given 


230  FIRST  CONGRESS.     Sess.  IV.     Ch.  70, 71,72.     1864. 

Penally  against  thereof  by  the  judge  advocate  of  said  military  court  or  court  martial  to 
witness  for  d'isobe- the  judge  of  the  district  court  of  the  Confederate  States  for  the  district 
dieuce  of  summons.  jn  ^ich  said  citizen  may  reside,  shall  be  subject  to  the  same  penalties 
May  be  arrested  as  for  disobedience  of  an  order  of  said  district  court;  or,  on  application 
and  confined  till  0f  the  judge  advocate,  such  citizen  witness  may,  by  military  force,  be 
jjf    °  *  arrested  and  brought  before  said  military  court  or  court  martial  by  order 

of  the  commander  of  the  army,  and  may  be   held   in   close   confinement 
until  he  or  sbe  shall  consent  to  testify. 
Allowance   to      Sec.  2.  That  any  citizen  witness  appearing  upon  being  summoned,  as 
witness  for  attend-  proved  ;n  this  act,  shall  be  paid  such  reasonable  amount  for  his  or  her 
Payment:  by  attendance  as  the  commander  of  the  army  shall  deem  reasonable,  which 
whom  made.  payment  shall  be  made   by  any   paymaster,  upon   the   certificate  of  said 

commander,  specifying  the  amount. 
Approved  February  17,  1864. 


Feb.  17,  1S64.      Chap.  LXX. — An  Act  to  authorize   the  increase  of  compensation    to   route   and  special 
agents  of  the  Post-OJice  Department. 

Postmaster  Gen'l       T]le  Congress  of  the  Confederate  States  of  America  do  enact,    That 

crease'pay  ofroute  tne  Postmaster  General  be,  and  he  is  hereby 'authorized,  in  cases  in  which 

agents,  the  good  of  the  postal  service,  in  his  opinion,  shall  require  it,  to  increase 

the  pay  of  route  of  agents  in  the  Post-Offiee  Department  to  a  sum  not 

and  per  diem  of  exceeding  eighteen  hundred  dollars  per  annum;  and  to  increase  the  per 

special  agents.       diem  allowance  to  special  agents  to  such  sum  as  shall  be  sufficient  to  pay 

the  actual  expenses  incurred  by  them  per  day  while  travelling  on  the 

business    of     the    Department:    Provided,    Such    allowance   for   daily 

expenses  shall  in  no  case  exceed  ten  dollars  per  day. 

Approved  February  17,  1864. 


Feb.  17,  1S64.  Chap.  LXXI. — An  Act  to  provide  tobacco  for  the  army. 


Enlisted  men  a1.-       Tlie  Congress  of  the  Confederate   States  of  America  do  enact,    That 
lowed  one  ration  of  there  shall  be  furnished  to  every  enlisted  man  in  the  service  of  the  Con- 
federate States  one  ration  of  tobacco,  under  such  regulations  as  the  Sec- 
retary of  War  may  establish. 
Approved  February  17,  1864. 


Feb  17   1S64       Chap.  LXXII. — An  Art  to  be  entitled  "An  act  to  establish  and  organize  tico  bureaus  in 

' connection  tcith  the  agency  of  the    Treasury,  for  the   trans-Mississippi  department,  one 

of  which  is  to  be  known  as  the  bureau  of  the  Auditor  and    the  other    as  the    bureau  of 
the  Comptroller  for  the  trans-Mississippi  Department. 

Two  bureaus  es-  Tlie  Congress  of  the  Confederate  States  of  America  do  enact,  That 
tablished  for  the  there  shall  be  established  in  connection  with  the  Department  of  the 
the^ureua  of  aud^  Treasury,  and  located  in  the  trans-Mississippi  department,  two  bureaus, 
itoraudthcburaau  one  of  which  shall  be  known  as  the  bureau  of  the  auditor  of  the  trans- 
of  comptroller.  Mississippi  department,  and  the  other  as  the  bureau  of  the  comptroller 
App't  of  chief  for  the  trans-Mississippi  department,  The  chief  officer  of  each  of  said 
officer.  bureaus  shall  be  appointed  by  the  President,  by  and  with  the  advice  and 


FIRST  CONGRESS.     Sess.  IV.     Ch.  72.     1864.  231 

conseut  of  the  Senate,  and  shall  receive  an  annual  compensation  of  three     Compensation, 
thousand  dollars. 

Sec.  2.  It  shall  be  the  duty  of  the  auditor  to  receive  all  public  pities  «'  the 
accounts,  including  the  accounts  of  the  Post-Office  Department  arising  aQ  ltor- 
in  the  trans-Mississippi  department,  and  after  examination  to  certify  the 
balance  and  transmit  the  accounts  with  the  vouchers  and  certificates  to 
the  comptroller  for  his  decision  thereon  in  all  cases,  except  those  connected 
with  the  Post-Office  Department.  It  shall  be  his  duty  to  audit  and 
settle  all  accounts  arising  in  the  Post-Office  Department  of  the  trans- 
Mississippi  department  or  relative  thereto,  and  certify  their  balances  to 
the  Assistant  Postmaster  General  for  that  department. 

Sec.  3.  In  all  cases  where  any  sum  or  sums  of  money  have  been  paid  out     Suits  for  the  re- 
of  the  funds  of  any  executive  department,  or  credits  allowed  to  any  indi- ™Tery  °|;  r™onDJr 
vidualor  individuals  under  pretence  that  service  had  been  performed  there-  frau<juiently  paid, 
for,  when  in  fact  such  service  has  not  been  performed,  and  in  all  other  cases 
where  the  moneys  of  the  Government  have  been  paid  over  to  any  person 
in  consequence  of  fraudulent  representations,  or  by  the   mistake,  collu- 
sion or  misconduet  of  any  officer  or  clerk  engaged  in  the  examination  of 
accounts  arising  in  the  trans-Mississippi  department,  it  shall  be  the  duty 
of  the  head  of  the  department  at  the  seat  of  Government  to  which  said 
moneys  so  improperly  or  fraudulently  paid,  belonged,  to  cause  suit  to  be 
brought  iu  the  name  of  the   Confederate   States  of  America  to  recover 
back  the  same  or  the  excess,  as  the  case  may  be,  with  interest  thereon. 

Sec.  4.  All  accounts  audited  in  the  trans-Mississippi  department  by  _  Accounts  audited 
the  officer  thereof  shall  be  subject  to  the  revision  of  the  proper  account-  ™  *8  t™1tJj3e"^'sto 
ing  officer  of  the  Treasury  at  the  seat  of  Government  if  deemed  neces-  revision" 
sary  or  proper  by  the  heads  of  the  several  departments  to  which  they 
relate;  and  the  accounting  officer  of  the  trans-Mississippi  department  Accounting  offi-- 
shall  furnish  as  frequently  as  may  be  required  full  and  detailed  state-  cer  to  furnish  state- 
l'     ii  1       t      j.    i  i      ±i.  j  •  i.  ments  of  accounts 

ments  oi  all  accounts  adjusted  by  them,  prepared  in  such  manner  as  may  adjusted. 

be  prescribed  by  either  of  the  heads  of  the  executive  departments;   and 

they  shall  perform  all  other   acts   pertaining  to   the  adjustment  of  the     ^°  Perf]orm  *J? 

„',  ,r.     .     .       .    ,    r     ,  °,  .   ,  /         .    .       ,  acts  pertaining  to 

accounts  of  the  trans-Mississippi  department  which  may  be  enjoined  upon  aaju3tment  of  ac- 

them  by  the  heads  of  the  several  executive  departments  of  the  Govern-  counts. 

ment  in  conformity  with  law. 

Sec.  5.  It  shall  be  the  duty  of  the  auditor  to  keep  all  accounts  of  the  Further  duties  of 
receipts  and  disbursements  of  the  public  money  and  of  all  debts  due  to 
or  from  the  Confederate  States  within  the  trans-Mississippi  department; 
to  receive  from  the  comptroller  the  accounts  which  shall  have  been 
adjusted  by  him  and  to  preserve  such  accounts  with  their  vouchers  and 
certificates  subject  to  the  orders  of  the  Secretary  of  the  Treasury;  to 
record  all  warrants  for  the  receipts  or  payment  of  moneys  at  the  Treasury 
on  account  of  expenditures  made  within  the  said  trans-Mississippi 
department,  certify  the  same  thereon  and  transmit  to  the  Secretary  copies 
of  the  certificates  of  balances  of  accounts  adjusted  as  herein  directed. 

Sec.  6.  It  shall  be  the  duty  of  the  comptroller  to  superintend  the  Duties  of  the 
adjustment  and  preservation  of  public  accounts;  to  examine  all  accounts  comptroller, 
settled  by  the  auditor,  except  those  relating  to  the  Post-Office  Depart- 
ment, and  certify  the  balances  arising  thereon  to  the  auditor;  to  counter- 
sign all  warrants  drawn  by  the  agent  of  the  Treasury  for  the  trans-Mis- 
sissippi department,  which  shall  be  authorized  by  law;  to  report  to  the 
agent  of  the  Treasury  the  official  forms  of  all  papers  to  be  issued  in  the 
different  offices  for  collecting  the  public  revenue  and  the  manner  and 
form  of  keeping  and  stating  the  accounts  of  the  several  persons  employed 
therein.  • 

Sec.  7.  It  shall  be  furthermore  the  duty  of  the  auditor  to  receive  and   Auditor  to  receive 
file  away  for  safe  keeping  the  evidence  of  all  claims  that  may  be  pre-  and  file  away  tho 


232  FIRST  CONGRESS.     Sess.  IV.     Ch.  73,  74.      1864. 

evidence  of  claims  sented  against  the  Confederate  Government,  arising  in  the  trans-Missis- 
against  the  Gov  t,  sippi  department,  under  the  acts  of  August  the  thirtieth,  eighteen  hun- 
Au/W lSgT  and  ^re(^  an^   sixty-one,  number  two   hundred  and   seventy,  "to  perpetuate 
March  17,  1S62.     testimony  in  eases  of  slaves  abducted  or  harbored  by  the  enemy,  and  of 
other  property  seized,  wasted  or  destroyed  by  them;"    and  of  March 
seventeenth,  eighteen  hundred  and  sixty-two,  chapter  five,   "  to  regulate 
the  destruction  of  property  under  military   necessity  and  to  provide  for 
the  indemnitythereof,"  now  required  to  be  filed  in  the  State  Depart- 
ment; as  also  the  claims  for  money  against  the   Confederate   States  and 
those  against  the  United  States,  provided  for  under  act  of  August  the 
thirtieth,  eighteen  hundred  and   sixty-one,   number  two  hundred  and 
sixty-four,  to  provide  a  mode  of  authenticating  claims  for  money  against 
the  Confederate  States  not  otherwise  provided  for. 
Appointment  of     Sec.  8.  The  agent  of  the  Treasury  in  the  trans-Mississippi  department 
clerke  for  the  two  js  ailthorized  and  required  to  appoint,  subject  to  the  approval  of  the 
ei.  Secretary  of  the  Treasury,  as  many  clerks  as  may  from  time  to  time  be 

necessary  for  the  discharge  of  the  duties  of  the  two  bureaus  established 
by  this  act. 
Compensation.  Sec.  9.  The  compensation  of  such  clerks  shall  be  prescribed  by  the 
Secretary  of  the  Treasury,  which  shall  not  exceed  two  thousand  dollars 
for  the  chief  clerk,  and  fifteen  hundred  dollars  for  each  assistant  clerk 
,per  annum. 

Approved  February  17,  1864. 


Feb.  17    1801.       Chap.    LXXTIX. — An  Act  to   authpi'ize  the  appointment  of  two  additional  clerics  far  the 

—    .  Nvvy  Department. 


Two  additional  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
'^"'ted*  f  b  X-&?"  ^le  Secretary  of  the  Navy  be  authorized  to  appoint  two  additional  clerks ; 
Department.        '  each  with  a  salary  of  fifteen  hundred  dollars  per  annum:  Provided,  That 

Salary.  such  clerks  be  selected  from  men  not  liable  to  military  duty. 

Approved  February  17,  18G4. 


Proviso. 


Feb.  17   1504.  Chap.  LXXIV. — An  Act  to  provide  for  retiring  officers  of  the  army. 


'  When  offisers  of      Tlie  Congress  of  the   Confederate  States  of  America  do  enact,    That 

the  army  may  be  the  President  be,  and  he  is  hereby  authorized,  upon  the  recommendation 

discharged  from0f  a      general  commanding  a  department  or  an  army,  to  discharge  from 

service  any  officer  of  the  Confederate  States  army,  or  of  the  provisional 

army  of  the  Confederate  States,  who  has  no  command  and  cannot  be 

'  assigned  to  any  appropriate  duty,  or  who.  is  incompetent  or  inefficient,  or 

who  may  be  absent  from  his  command  or  duty  without  leave :  Provided, 

Officer  discharg-  That  any  officer  who  may  be  discharged  for  incompetency,   inefficiency, 

ed  entitled  to  trial  or  absence  from  his  command  or  duty  without  leave,  shall  be  entitled  to 

before   examining  a  ^.jaj  before  an  examining  board  under  existing  laws,  if  he  demands  it 

Proviso.  of  the  commanding  general  within  thirty  days:  Provided  further,  That 

it  shall  uot  extend  to  any  officer  who  is  absent  on  account  of  his  captivity. 

Approved  February  17,  1864. 


FIRST  CONGRESS.     Sess.  IV.     Ch.  75.     1864.  233 

Ohap.  LXXV. — An  Act  to  amend  an  act  entitled  tl  An  aot  to  provide  and  organize  engi-      Feb.  17/  1864. 

neer  troops  to  serve  during  the    tear,"  approved    March   iwtnlieth,  one    thousand    eight — 

hundred  and  sixty-three. 

The  Congress  of  the  Confederate   States  of  America  do  enact,  That     Act  of  Mar.  20, 
an  act  "to  provide   and   organize   engineer  troops  to  serve   during  the1863'  ««'«•  ch.  7, 
war,"  approved  twentieth  March,  one  thousand  eight  hundred  and  sixty- p'     '  amendeii- 
three,  be  amended  to  read  as  follows:    "That  there  shall  he  selected,  in    Companies  of  en- 
such  manner  as-the  Secretary  of  War  may  direct,  from  each  division'of  gmee1  tr°°Pstooe 
infantry  in  service,  or  from  every  twelve  regiments  when  not  formed  into     ° 
divisions,  one  company  of  engineer   troop's,  to   consist  of  one   hundred 
men,  chosen  with  a  view  to  their  mechanical  skill   and   physical  fitness, 
and  that  the  men  assigned  to  such  company  shall  be  required  to  serve  in      How  long  to 
the  same  only  during  the  balance  of  their  term  of  service   respectively. sel'™- 
These  companies  may  be  formed  or  recruited  from  conscripts  and  volun-     May  be  formed 

teers  "  from  coDs'pts  and 

Sec.  2.    That  each  company  shall   consist  of  eight  sergeants,  seven     of  what'persons 
corporals,  forty  artificers  and  forty-five  laborers,  and  that  two  musicians  composed, 
may  be  added. 

Sec.  3.  That  the  commissioned  officers  of  each  company  shall  consist     Commissioned 
of  one  captain,  one  first  lieutenant  and  two  second  lieutenants;  and  thatoffi^era- 
the.  original  vacancies  in  these  companies  shall  be  filled  by  the  transfer  of  companies'- "'hVw 
officers  of  corresponding  grade  from  the   engineer   corps,  if  practicable,  filled, 
and  when  not,  then  from  the  other  corps  or  from  the  line  or  staff  of  the 
army,  reference  being  always  had  to  their  qualifications  as  engineers,  or 
by  selection;  but  no  one  shall  be  selected  who  is  not  now  serving  in  or 
with  the  army,  unless  he  is  a  military  or  civil  engineer. 

Sec.  4.  That  the  companies  shall  be  organized  into  regiments  of  ten  Companies  or- 
companies  each,  and  that  the  field  and  staff  officers  shall  consist  of  one  ganged  into  regi- 
colonel,  one  lieutenant  colonel,  one  major,  one  adjutant  with  the  rank  of  m™jgfd  anci  t  ff 
first  lieutenant,  one  quartermaster-sergeant,  and  one  sergeant-major;  and  officers, 
that  the  original  vacancies  in  the  regiments  shall  be  filled  in  the  manner  Original  vacan- 
provided  for  filling  the  same  in  the  companies  by  the  third  section  of  fi'nVn  *e8lment9> 

this  act.  njes. 

Sec.  5.  That  in  each  regiment  two  of  the  companies  shall  be  assigned     Pontoniors. 
to  duty  as  pontoniers,  and  each  be  furnished  with  a  bridge-train   com- 
plete. 

Sec.  6.  That  the  officer  in  charge  of  the  engineer  bureau,  subject  to  Engineer  bureau 
the  approval  of  the  Secretary  of  War,  shall  prescribe  the  number,  form t0  prescribe  the 
and  dimensions  of  the  wagons,  pontoons,  trestles,  tools, implements, arms  number>  &0>  of 
and  other  necessaries,  for  all  the  troops  organized  by  this  act.  &e.      '  ' 

Sec.  7.  That  vacancies  in  the  established  regiments  to  and  Certain  vacan- 
including  the  rank  of  captain,  shall  be  filled  by  promotion  regimentally,  oies,  Ailed  by  pro- 
according  to  seniority,  except  in  case  of  disability  or  other  incompetency,  motlon,  aooording 
The  field  officers  shall  be  appointed  by  selections  from  the  captains  of  the  Appointment  of 
regiments  or  battalions,  except  in  the  case  of  original  appointment  or  flela  officers, 
vacancy  caused  by  promotion  to  original  vacancy  of  higher  rank. 

Sec.  8.  That  the  monthly  pay  of  the  engineer  troops  shall  be  as  fol-  Monthly  pay  of 
lows:  Of  a  colonel,  two  hundred  and  ten  dollars;  of  a  lieutenant  colo-  officers, 
nel,  one  hundred  and  eighty-five  dollars;  of  a  major,  one  hundred  and 
sixty-two  dollars;  of  a  captain,  one  hundred  and  forty  dollars;  of  a  first 
lieutenant,  one  hundred  dollars;  of  a  second  lieutenant,  ninety  dollars; 
and  the  adjutant  shall  receive  ten  dollars  per  month  in  addition  to  his 
pay  as  lieutenant. 

Sec.  9.  That  the  pay  of  the  enlisted  men  per  month  shall  be  as  fol-  Monthly  pay  of 
lows:  The  sergeant-major  and  quartermaster-sergeant,  each  thirty-four  enlisted  men. 


234  FIRST  CONGRESS.     Sess.  IV.     Ch.  76,  77,  78..     1864. 

dollars;  sergeants,  thirty-four  dollars;  corporals,  twenty  dollars;    artifi- 
fioers,  seventeen  dollars;  laborers  and  musicians,  thirteen  dollars. 
Mounted  engi-      Sec.  10.  The  mounted  engineer  troops  may  be  selected  from  the  cav- 
edefromPcara]ir-  Sb^'  ant^  ^e  orgari' z®<i  according  to  the  provisions  of  this  act,  for  engi- 
how  organized.     '  neer  troops,  as  hereinbefore  specified. 

Officers  ef  engi-      Sec.  11.  Officers  of  the  engineer  corps  and  of  the  engineer  troops  of 
neer  corps  and  of  ^  provisional  army  of  equal  rank  may,  with  mutual  consent,  be  trans- 
may  be  transferred  ferred :     Provided,    The   relative   rank  of  no   officer  of  either   corps  be 
Proviso.  prejudiced  thereby. 

Approved  February  17, 1864.. 


Feb.  17,  1864.      Chap.    LXXVI. — An  Act   creating   the  office  of  Ensign  in   the  army  of  the  Confederate 
—■ Mates. 


President  to  ap-      The    Congress  of   the   Confederate  States  of  America  do  enact,    That 
point    ensign   for  there  g|lajj  be  appointed  by  the  President,  to  each  regiment  of  infantry 

CJLCQ    r6"*iniGDt    01 

infantry?  ln  the  army  of  the  Confederate  States  an  officer  to.be  known  as  ensign, 

.-Bunk  and  pay.   with  the  rank,  pay  and  allowances  of  a  first  lieutenant,  whose  duty  it 
■  Duty-  shall  be  to  bear  the  colors  of  the  regiment,  but  without  right  to  command 

■   in  the  field. 

■Approved  February  17,  1864. 


Feb.  17,  1864.      Chap.    LXXVII. — An    Act  to  amend  an  act  entitled  '•  An  act  to  punish  drunkenness  in 

— = : *    the  army"  approved  April  twenty-first,  eighteen  hundred  and  sixty-two. 

Act  of  April  21, 

p  47'.  '    ■ '       The  Congress  of  the  Confederate  States  of  America  do  enact,    That 

Jurisdiction  in  the  jurisdiction  conferred  upon  courts  of  enquiry  in  the  act  above  recited 
cases  of  drunken.  js  hereby  repealed,  and  the  said  jurisdiction  is  hereby  conferred,  for  the 
the  army,  taken  punishment  of  the  offence  therein  named,  upon  the  military  courts  and 
from  courts  of  en-  general  courts  martial  convened  in  the  army  of  the  Confederate  States; 
qmry  and  confer-  arjrj  f^e  proceedings  therein  shall  be  subject  to  review  as  in  other  cases. 
courts°andZgenenil  ^EC-  ^  That  any  citizen  of  the  Confederate  States  is  hereby  author- 
courts  martial.  ized  to  make  report  of  any  violation  of  the  provisions  of  the  act  to  which 
Citizens  may  re- this  is  an  amendment,  in  the  same  manner  as  officersof  the  army  are  now 

port  officers  tound  •>   ,       . 

drunk.  required  to  do.  _ .  , 

What  facts  may  Sec  3.  Upon  any  trial  for  drunkenness,  it  shall  be  lawful  to  prove, 
be  pi-oved  on  trial,  without  special  charge,  that  the  accused  is  of  intemperate  habits;  and 
charee°Ut    spe      if  the  court  shall  find  that  he  is  of  such  habits,  he  shall  be  cashiered  or 

Punishment.      otherwise  punished,  at  the  discretion  of  the  court. 
Approved  February  17,  1864. 


Feb.  17   1864.      Chap.  LXXVIIT. — An  Act  supplemental  to  the  act  entitled  "  An  act  to  make  additional 

appropriations,  for  the  support  of  the  Government  of  the  Confederate  States  of  America 

for  the  fiscal  year  ending  June  thirtieth,  eighteen  hundred  and  sixty-four." 

Additional  ap-  Ihe  Congress  of  the  Confederate  States  of  America  do  enact,  That 
propriations  for  the  following  sums  be,  and  the  same  are  hereby  appropriated  out  of  any 
GoT'tPfor  the^fiscal  moneJ  iQ  tne  Treasury  not  otherwise  appropriated,  for  the  support  of  the 
year  ending  June  Government,  in  addition  to  appropriations  heretofore  made,  for  the  fiscal 
30, 1864.  year  ending  on  the  thirtieth  day  of  June,  one  thousand   eight  hundred 


FIRST  CONGRESS.     Sess.  IV.     Ch.  79.     18G4.  235 

and  sixty-four  :  For  the  payment  of  the  interest  due  the  Choctaw  Nation     interest  <?"t»a 
of  Indians  upon  certain  Virginia  State  bonds,  the  sum  of  forty  thousand  Chootaw  Nation. 
.and  five  hundred  dollars:    For  payment  of  the  allowances  authorized  to     A 1 1  nwr-uoes  t» 
•Officers  of  the  navy  unaer  the  act  approved  February  the  sixteenth,  officers  01  the  navy, 
•eighteen  hundred  and  sixty-four,  two  hundred  thousand  dollars. 
Approves  February  17, 1863. 


<Chap.  LXXIX. — An  Act  io  increase  the  efficiency  of  the  army  by  the  employment  of  free      Feb.  17,  1564. 
negroes  and  slaves  in  certain  capacities.  — 


Whereas,  The  efficiency  of  the  army  is  greatly  diminished  by  the  with-     Preamble. 

drawal  from  the  ranks  of  able-bodied  soldiers  to  act  as  teamsters,  and 

in  various  other  capacities  in  which  free  aegroes  and  slaves  might  be 

advantageously  employed :  Therefore — 

The  Congress  of  the  Confederate   States  of  America  do  enact,    That     Free  negroes  be- 
all  male  free  negroes  and  other  free  persons  of  color,  not  including  those  g^teen  anlffiVty 
who  are  free  under  the  treaty  of  Paris  of  eighteen  hundred  and  three,  held  liable  to  per- 
•or  under  the  treaty  with  Spain  of  eighteen  hundred  and  nineteen,  resident  form    duties  with 
in  the  Confederate  States,  between  the  ages  of  eighteen  and  fifty  years, the    ar?'y>  or.  "* 
shall  be  held  liable  to  perform  such  duties  with  the  army,  or  in  connec-  tne    military   <te- 
tion  with  the  military  defences  of  the  country,  in  the  way  of  work  upon  fences, 
fortifications  or  in  Government  works  for  the   production  or  preparation 
•of  material  of  war,  or  in  military  hospitals,  as  the  Secretary  of  War  or 
the  commanding  general  of  the  trans-Mississippi  department  may,  from 
time  to  time,  prescribe;  and  while  engaged  in  the   performance  of  such    Rations, clothing 
duties  shall  receive  rations  and  clothing  and  compensation  at  the  rate  of  and  compensation. 
eleven  dollars  a  month,  under  such  rules  and  regulations  as  the  said 
Secretary  may  establish :    Provided,    That  the  Secretary  of  War  or  the 
■commanding   general  of    the   trans-Mississippi   department,   with   the 
approval  of  the  President,  may  exempt  from  the  operations  of  this  act     Exemption, 
such  free  negroes  as  tb*  interests  of  the  country  may  require  should  be 
exempted,  or  such  as  he  may  think  proper  to  exempt,  on  grounds  of  jus- 
tice, equity  or  necessity. 

Sec.  2.  That  the  Secretary  of  War  is  hereby  authorized  to  employ  for  Negro  siavcsmay 
duties  similar  to  those  indicated  in  the  preceding  section  of  this  act,  asb.B  emP'nyed    for 
many  male  negro  slaves/not  to  exceed  twenty  thousand,  as  in  his  judg- 
ment, the  wants  of  the  service  may  require,   furnishing   them,  while  so   Ration  and  cloth- 
employed,  with  proper  rations  and  clothing,  under  rules  and  regulations  iaS- 
to  be  established  by  him,  and  paying  to  the  owners  of  said  slaves  such    Wages  to  owners 
wages  as  may  be  agreed  upon  with  said  owners  for  their  use  and  service,  of  slaves- 
and  in  the  event  of  the  loss  of  any  slaves  while  so  employed,  by  the  act    Value  of  slavea 
of  the  enemy,  or  by  escape  to  the  enemy,  or  by  death  inflicted  by  the  t0  be  Paid  t0  tha 

u     j-  x        i   j       in    '■  ■  •      j     f.       ■  j  owners  in  theeveD* 

enemy,  or  by  disease  contracted  while  in  any  service  required  or  said  of   tneir    j0E3 
slaves,  then  the  owners  of  the  same  shall  be  entitled  to  receive  the  full  escape. 
value  of  such  slaves,  to  be  ascertained  by  agreement  or  by  appraisement, 
ipnder  the  law  regulating  impressments,  to  be  paid  under  such  rules  and 
regulations  as  the  Secretary  of  War  may  establish. 

Sec.  3.    That  when  the  Secretary  of  War  shall  be  unable  to  procure     When  the  Seo'y 
■the  service  of  slaves  in  any  military  department  in  sufficient   numbers of  Wl"L,may  .""" 
for  the  necessities  of  the  department,  upon  the  terms  and  conditions  setgf  aiaVes". 
forth  in  the  preceding  section,  then  he  is  hereby  authorized  to  impress 
the  services  of  as  many  male  slaves,  not  to  exceed  twenty  thousand,  as    What  number. 
may  be  required,  from  time  to  time,  to  discharge  the  duties  indicated  in 
the  first   section  of  this   act,  according   to   laws  regulating   impress- 
ment of  slaves  in  other  cases:  Provided,  That  slaves  so  impressed  shall, 

5       ' 


236  FIRST  CONGRESS.     Sess.  IY.     Ch.  79.     1864. 

Ratio  m  an  d  while  employed,  receive  the  same  rations  and  clothing,  in  kind  and  quan- 
clotliiag  allowed,  tity,  as  slaves  regularly  hired  from  their  owners;    and,   in  the  event  of 
to  t>e  Baidir^the'^i1'  '0S3'  s^a"  ^e  Pa^  f°r  'n  tne  same  manner  and  under  the  same  rules 
event  of  their  loss,  established  by  the  said  impressment  laws:  ProiMded,  That  if  the  owner 
When  slave  not  Lave  but  one  male  slave  within  the  age  of  eighteen  and  fifty,  he  shall 
UFreemnetSroe8e'tonot  ^e  imPressed  against  the  will  of  said  owner :  Provided  further,  That 
be  first  impressed,  free  negroes  shall  be  first  impressed,  and  if  there  should  be  a  deficiency, 
it  shall  be  supplied  by  the  impressment  of  slaves  according  to  the  fore- 
How  many  slaves  going  provisions :    Provided  further,    That  in  making  the  impressment,  . 
liable  to  impress-  n0%  m0re  than  one  of  every  five  male  slaves  between  the  ages  of  eighteen 
-     and  forty-five  shall  be  taken  from  any  owner,  care  being  taken  to  allow 
Credit  allowed.  jn  eac]1  cage  a  credit  lor  all  slaves  who  may  have  been  already  impressed 
under  this  act,  and  who  are  still  in  service,  or  have  died  or  keen  lost 
Impressments  to  while  in  service.     And  all  impressments  under  this  act  shall  be  taken  in 
fcein  equal  ratio  fneCjuaj  rA^[0  frotn  a)i  owners  in  the  same  locality,  city,  county  or  district. 

Appboved  February  17,  1864-. 


FIRST  CONGRESS     Sess.  IV.     Res.  1,  2.     1864.  237 


RESOLUTIONS. 


[No.  I.J — Joint  resolution  in  relation  to  public  printing.  Jan.  5,  1864. 


Resolved  by  the    Congress  of  the    Confederate    States   of  America,     Compensation 
That,  in  lieu  of  the  compensation  now  allowed  by  law  to  the  public *"°^?rd   PubHo 
printer,   he    shall    receive,  until    otherwise   provided,  for   all    printing 
ordered  by  either  House  of  Congress,  such  compensation  as  the  Joint 
Committee  on  Printing  of  the  two  Houses  may  determine  to  be  equitable. 

Approved  January  5,  1864. 


printer. 


[No.  2.] — Joint  resolution  of  thanks  to   General  Robert  E.  Lee,  and  to  the  officers  and       Jan.  8  1864. 
soldiers  under  hiB  command.  „ 


Whereas,  The  campaigns  or  the  brave  and  gallant  armies  covering  the  Preamble, 
capital  of  the  Confederate  States  during  the  two  stfecessive  years  of 
eighteen  hundred  and  sixty-two,  and  eighteen  hundred  and  sixty-three, 
under  the  leadership  and  command  of  General  Robert  E.  Lee,  have 
been  crowned  with  glorious  results,  defeating  greatly  superior  forces 
massed  by  the  enemy  for  the  conquest  of  these  States,  repelling  the 
invaders  with  immense  losses,  and  twice  transferring  the  battle-field 
from  our  own  country  to  that  of  the  enemy :  And  whereas,  the  mas- 
terly and  glorious  achievements,  rendering  forever  memorable  the  fields  ' 
of  the  "  Seven  Days  of  Great  Rattles,"  which  raised  the  seige  of 
Richmond,  as  well  as  those  of  Cedar  Run,  Second  Manasas,  Harper's 
Ferry,  Boonsboro',  Sharpsburg,  Shephardstown,  Fredericksburg,  Win- 
chester, Gettysburg  and  Chancellorsville,  command  the  admiration  and 
gratitude  of  our  country :  And  whereas,  these  and  other  illustrious 
services  rendered  by  this  able  commander  since  the  commencement  of 
our  war  of  independence  have  especially  endeared  him  to  the  hearts 
of  his  countrymen,  and  have  imposed  on  Congress  the  grateful  duty  of 
giying  expression  to  their  feelings :  Therefore, 

Resoloed  by  the  Congress  of  the  Confederate  States  of  America,  Thanks  of  Con- 
That  the  thanks  of  Congress  are  due  and  are  tendered  to  General  Robert  |™^r^ldl™dt  £ 
E.  Lee  and  to  the  officers  and  soldiers  of  the  Confederate  armies  undergo,,  anj  u  the 
his  command,  for  the  great  and  signal  victories  they  have  won  over  the  officers  and  sol- 
vast  hosts  of  the  enemy,  and  for  the  inestimable  services  they  have  ren- (llers  u"der  h  >  * 
dered  in  defence  of  the  liberty  and  independence  of  our  country.' 

Resolved,  That  the  President  be  requested  to  communicate  these  President  re- 
resolutions  to  General  feobert  E.  Lee,  and  to  the  officers  and  soldiers  quested  w  eommu- 
herein  designated.  i  ™*te  to  r03olu- 

Approved  January  8,  1864. 


238 


FIRST  CONGRESS.     Sess.  IV.     Res.  3,  4,  5.     1864. 


Jan.  22,  1864. 


[No.  3.] — Joint  resolution  in  relation  to  the  war. 


Joint  resolution  Resolved  by  the  Congress  of  the  Confederate  States  of  America, 
in  relation  to  the  That  the  present  is  deemed  a  fitting  occasion  to  remind  the  people  of  the 
Confederate  States  that  they  are  engaged  in  a  struggle  for  the  preser- 
vation both  of  liberty  and  civilization,  and  that  no  sacrifice  of  life  or 
fortune  can  be  too  costly  which  may  be  requisite  to  secure  to  themselves 
and  their  posterity  the  enjoyment  of  these  inappreciable  blessings ;  and 
also  to  assure  them  that,  in  the  judgment  of  the  Congress,  the  resources 
of  the  country,  if  developed  with  energy,  husbanded  with  care  and 
applied  with  fidelity,  are  more  than'  sufficient  to  support  the  most  pro- 
tracted war  which  it  can  be  necessary  to  wage  for  our  independence ; 
and  to  exhort  them  by  every  consideration  which  can  influence  freemen 
and  patriots  to  a  magnanimous  surrender  of  all  personal  and  party  feuds; 
to  an  indignant  rebuke  of  every  exhibition  of  factious  temper,  in  what- 
.  ever  quarter,  or  upon  whatever  pretext  it  may  be  made ;  to  a  generous 
support  of  all  branches  of  the  Government  in  the  legitimate  exercise  of 
their  constitutional  powers ;  and  to  that  harmonious  and  unselfish  and 
patriotic  co-operation  which  can  alone  impart  to  our  cause  the  irresisti- 
ble strength  which  springs  from  united  councils,  fraternal  feelings,  and 
fervent  devotion  to  the  public  weal. 
Approved  January  22,  1864. 


Jan.  30,  1864. 


[No.  4.] — Joint  resolution  of  thanks  to  Major  Von  Borck. 


Preamble.  Whereas,  Major  Heros  Von  Borck,  of  Prajsia,  Adjutant  and  Inspector 

General  of  the,  cavalry  corps  of  the  army  of  northern  Virginia,  hav- 
ing left  his  own   country  to  assist  in  securing  the  independence  of 
ours,  and  by  his  personal  gallantry  in  the  fiald  having  won  the  admi- 
ration of  his  comrades  as  well  as  that  of  his  commanding  general,  all 
o*f  whom  deeply  sympathize  with  him  in  his  present  sufferings  from 
wounds  received  in  battle  :  Therefore, 
Thanka  of  Con-      Resolved  by  the    Congress  of  the    Confederate    States   of  America, 
gressto  Major  Von  That  the  thanks  of  Congress  are  due,  and  the  same  are  hereby  tendered, 
Borck.  w  ^0  jjajor  yon  Borck  for  his  self-sacrificing  devotion  to  our  Confederacy, 

and  for  his  distinguished  services  in  support  of  its  cause. 
President  to      Resolved,  That  a  copy  of  the  foregoing  resolution  be  transmitted  to 
transmit  oopy  of ]yfajor  yon  Borck  by  the  President  of  the  Confederate  States. 

Approved  January  30, 1864. 


Jan.  30,  1864.      [No.  5.]— Joint  resolution 


Judges    of   dis- 


lution  in  relation  to  the  salaries  of  the  judges  of  the  district  courts  of 
the  Confederate  States  for  the  State  of  Virginia. 


America, 
greas 


Resolved   by  the    Congress  of   the    Confederate   States  of 
•teict  courts,  for  the  That  under  the  second  section  of  the  act  of  the  provisional  Con 
to  receive  a'salar;  entitled  ''An  Act  to  establish  the  judicial  courts  of  the  Confederate 
of  $5,000  each  per  States  of  America,"  approved  March  sixteenth,  eighteen  hundred  and 
annum.  sixty-one,  the  judges  of  the  district  courts  of  the  Confederate  States  for 

the  State  of  Virginia,  are  entitled  to  receive  each  a  salary  of  five  thou- 
sand dollars  per  annum,  according  to  the  provisions  an  act  of  the  General 
Assembly  of  Virginia  entitled  "  An  Act  providing  compensation  for  the 
members  of  the  General  Assembly,  judges  and  other  officers  of  the  Gov- 


FIRST  CONGRESS.     Sess.  IV.     Res.  6,  7.     1864.  230 

ernmeDt,  in    lieu  of  the  compensation  now  allowed  by  law,"  passed 
December  sixteenth,  eighteen  hundred  and  sixty-three. 

Approved  "January  30,  1864. 


[No.  6.] — Joint  resolution  of  thanks  to  the   Tennessee  troops  who  have  re-enlisted  fur  the       Feb.  3,  1864. 

war.  


Whereas,  the  Congress  of  the  Confederate  States  have  received,  with     Preamble. 

the'  liveliest  emotions,  the  cheering  intelligence  that  a  large  portion  of 

the  Tennessee  troops  composing  the  army  of  Tennessee,  under  the 

command  of  General  Joseph  E.  Johnston,  have  tendered  their  services 

to  the  country  during  the  war;  it  is,  therefore, 

Resolved  by  ilie  Congress  of  the  Confederate  States  of  America,  Thanks  of  Con- 
That  the  thanks  of  Congress  are  hereby  cordially  given  to  the  gallant f™ds£j?3of  Tenn^ 
soldiers  of  Tennessee,  who  have,  in  advance  of  the  legislation  of  Con-  see  who  have  ten- 
gress,  and  before  their  three  years'  term  of  service  has  expired,  volunta- dered  their  services 
rily  tendered  their  services  to  the  country  during  the  war,  with  the  durmg the  war- 
heroic  determination  never  to  abandon  the  field  till  the  last  vandal  invader 
is  driven  from  our  soil  and  our  freedom  won. 

Resolved,  That,  in  view  of  the  magnitude  of  the  struggle  in  which 
we  are  engaged,  and  the  great  stake  at  issue — the  freedom  of  ourcoun- 
try — the  Congress  indulges  the  confident  hope  that  the  example  so 
heroically  set  by  their  brothere-in-arms  will  be  followed  by  our  whole 
army,  thus  giving  to  the  rworld,  after  nearly  three  years  of  arduous 
struggle,  an  garnest  of  their  determination  to  die  or  be  free. 

Resolved,  That  the  President  be  requested  to  have  the  foregoing  pre-     Preamole  and 
amble  and  resolution  sent  to  the  commanders  of  the  army,  with  the resolutlon   t0   *J  • 

.  .  .  .  t,  ,-.  tit  communicated    t  a 

request  that  they  communicate  them  to  the  officers  and  soldiers,  as  an  t-^e  officers   and 

evidence  of  the  high  appreciation  in  which  they  are  gratefully  held  by  soldiers. 

the  Congress  of  the  Confederate  States  of  America,  for  their  heroic 

valor  displayed  on  so  many  memqrable  occasions,  and  for  their  fortitude 

and  perseverance  under  so  many  trials. 

Approved  February  3,  1864. 


[No.  7-] — Joint  resolution  •/.  thanks  to  North  Carolina  troops,  Feb.-  6   1 864. 


The  Congress  of  the  Confederate  States  having  learned  through  the     Preamble. 

public  press  of  the  re-enlistment  for   the  war  of  the  North  Carolina 

brigade   in   tfce   army  of  northern   Virginia   serving  under    General 

Robert  D.  Johnson  ;  Therefore, 

Resolved  by   the   Congress  of  the    Confederate    States  of  America,     Thanks  of  Con- 
That  the  patriotism  and  spirit  of  the  North  Carolina  troops,  evinced  by  ?r®ss  t0  Norta  Ca- 
their  prompt  and  voluntary  devotion  of  themselves  afresh  to  the  service 
of  the  country,  are  beyond  all  praise,  and  deserve  the  unbounded  grati- 
tude of  the  country. 

Approved  February  6,  1864. 


240 


FIRST  CONGRESS.     Sess.  IV.     Res.  8,  9,  10.     18G4. 


Feb.  6,  1864. 


[No.  8.] — Joint  resolution  of  thanl-s   to    tf>c  troops  from    the    State   of  Louisiana  in  the 

army  of  Tennessee. 


Thanks  of  Con-  Resolved  oy  the.  Congress  of  the  Confederate  States  of  America, 
tom  Loubi3iun°a0i«  That  the  tnanks  of  Congress  are  tendered  to  the  gallant'  troops  from 
the  armv  of  Ten-  the  State  of  Louisiana  in  the  army  of  Tennessee,  who  have,  with  signal 
nessee.  unanimity,  volunteered  their  services  for  the  war. 

Sec.  2.  Resolved,  That  the  lofty  and  sllf-sacrificing  spirit  exhibited 
by  this  noble. act  deserves,  and  will  receive,  the  commendation  and 
gratitude  of  every  true  patriot.  ' 

Sec.  3.  Resolved,  That  the  thanks  of  Congress  are  equally  due,  and 
are  tendered,  to  the  patriotic  and  self-sacrificing  troops,  who,  at  the 
commencement  of  the  war,  placed  their  services  at  the  disposal  of  their 
country  without  condition  or  limit  as  to  time. 
Approved  February  6, 1864. 


Feb.  6;  1864.       [No.  9.] — Joint  resolutions  of  thanks  to  the  Alahama  troops  leho  have  re-enlisted  for  the 


Preamble.  Wheeeas,  The  Alabama  troops,  composing  the  brigade  commanded  by 

Brigadier  General  Cullen  A.  Battle,  in  the  army  of  northern  Virginia, 
voknteered  in  the  service  of  the  Confederate  States,  in  the  early  part 
of  the  year  eighteen  hundred  and  sixty-one,  upon  the  first  call  for 
troops  for  the  defence  of  Virginia,  have  participated  in  every  battle 
fought  by  that  army,  from  Jhe  battle  of  Seven  Pines  to  that  of  Gettys- 
burg, always  winning,  by  their  gallantry  and  devotion,  deserved  praise 
'    and  honor,  and  now,  after  enduring  for  nearly  three  years  the  hard- 
ships and  dangers  of  active  military  service,  have  re-enlisted  for  the 
war  :  Therefore, 
Thanks  of  Con-      Resolved  by  the    Congress  of  the   Confederate    States   of  America, 
gress  to  tbe  AU- That  the  thanks  of  Congress  are  due,  and  hereby. cordially  tendered,. 
.1,™,  re°enlisted  to  *^e  -^-ki'bama  troops,  who,  by  their  renewing  the  offer  of  their  services 
for  the  war.  to  the   country  for   the  war  in  advance  of  any  legislative  action,  have 

shown  a  spirit  undaunted,  a  heroic  determination   to  battle  ever,  until 
the  independence  of  their  country  is  established,  and  a  consecration  to 
the  cause  of  liberty  worthy  of  imitation  by  their  comrades. 
President   re-      Resolved,  That  the  President  be  requested  to  communicate  a  copy  of 
Vested  to  comma-  these  resolutions  to  the  commander  and   troops  of  said  brigade  as  an 
inuaonStheSe  r63°"  evidence  of  the  grateful  appreciation  by  Congress  of  their  fortitude  and 
heroism  during  the  trials  and  dangers  of  past  services,  and  of  their  late 
act  of  patriotism,  confirming  the   faith  and  reassuring  the  hope  of  the 
patriot. 

Approved  February  6, 1864. 


Feb.  6,  1864. 


[No.  10.] — Joint  resolution  of  thanks  to  certain  Florida  troops. 


Thanks  of  Con-  Resolved,  That  the  thanks  of  Congress  are  due,  and  hereby  ten- 
grcso  to  tbe  officers  cJered,  to  the  officers  and  men  of  the  second  Florida  regiment,  who,  after 
and  men  of  the  2d  a  sen,jce  0f  distinguished  gallantry  and  heroic  suffering  for  nearly  three 
rlonda  regiment,  ,.  ,  .      &  ■    ,    ,      *,  •  ^    u  t>      *j 

years,  did,  on  the  twenty-eighth  ultimo,  at  a  meeting  held  near  Kapidan 


FIRST  CONGRESS.     Sess.  IV.     Res.  11, 13,  IS.     1864.  241 

station,  Virginia,  resolve  to  re-enlist  for  the  war  at  the  expiration  of  their 
present  terra  of  service. 

Approved  February  6,  1864.  * 


{No.  11.]— JojnJ  resolutions  of  thanks   to   the   division   commanded  by  Major    General      Feb.  fl,  1854. 

Rhodes.  ~ 


The  Congress  of  the  Confederate  States  of  America  having  learned  that 
the  division  of  troops  commanded  by  Major  General  Rhodes  have  re- 
enlisted  for  the  war,  do 
Resolve,  That  the  thanks  of  Congress  are  due,  and  are  hereby  tendered,    Thanta  0{®°n~ 

to  the  officers  and  troops  commanded  by  Major  General  Rftodes  for  the^S8tr°oopg°on('^ 
^  patriotism  exhibited  by  them  in  re-enlisting  for  the  war,  as  well  as  for  themanded  by  Major 

gallantry  they  have  always  displayed    upon  the  field  of  battle ;  and  they  General  ftodes. 

are  assured  that  their  country  will  always  bear  in  grateful  remembrance 

the  noble  manner  in  which  they  have  come  to  her  assistance  in  the  hour 

of  her  need. 

Resolved  fur  titer,   That  the  President  be   requested   to  communicate-    President  re- 

these  resolutions  to  General  Rftodes  and  the  officers  and  troops  under  his^0eate  'these  ^so- 

■oommand.  •  lations. 

Approved  February  6,  1864.' 


rNo.  12.] — Joint  resolution  of  thanks  to  Brigadier  General' S.  D.  Jlamseur'e  brijadmqf      Feb.  6, 18S4. 

■     North  Carolina  troops  for  tendering  their  services  for  the  uar.  - 

Resolved  hy  the  Congress  of  the  Confederate  States  of  America,  J8^B°f  ^ 
That  the  thanks  of  Congress  are  due,  and  hereby  cordially  tendered,  to (jeaeral  .J.  D. 
the  gallant  brigade"  of  North  Carolina  troops  commanded  bv  Brigadier  Ramseur's  brigade 
General  S.  D.  Ramseur,  in  the  army  of  Northern  Virginia,  for  their  devoted  °f  N,)rth  Carolina 
patriotism  i:i  unanimously  offering  their  valuable  services  to  the  Confed- 
eracy for  the  war,-after  having  already  signalized  their  patriotic  zeal,  forti- 
tude and  valor  on  many  fields  of^  battle  and  in  many  scenes  of  trial. 

Approved  February  6,  1864. 


troops,  ' 


[No.  13.] — Joint  resolution  of  thanks  to  Colonel  Thomas  G.  Lamar  and  the  officers  and     Feb.  9  1854. 
men  engaged  in  the  defence  of  Secessionville.  - 


Resolved  by  the  Congress  of  the  Confederate  States  of  America,  Thanhs  oJ  Con- 
That  the  thanks  of  Congress  are  due,  and'are  hereby  tendered,  to  Colt-gress  to  Col.  T.  &. 
nel  Thomas  G.  Lamar  and  the  officers  and  men  engaged  in  the  gallant  ^ainar  a"'1.the  of" 
and  successful  defence  of  Secessionville,  against  the  greatly  superior  gaged  in  the  de- 
Tjumbers  of  the  enemy,  on  the  sixteenth  day  of  June,  eighteen  hundred  ieo.ee  of  Saceasiun- 
■and  sixty-two.  Tllle* 

Appkoved  February  8,  1864. 


242  FIRST  CONGRESS.     Sess.  IV.     Res.  14,  15,  16.     1861. 

Feb.  8,  1864.       [No.  14.] — Joint  resolutions  of  thank*  to    Captain    Odium,   Lieutenant  Dotcling,  and  the 
"~ men  under  their  coinnHind. 


ThanUs^  of  Con-  Resolved,  That  the  thanks  of  Congress  are  eminently  dae,  and  are 
fum^  Lieut  ?i>ow-^ei'e^y  cordially  given,  to  Captain  Odium,  Lieutenant  Richard  Dow  ling, 
linj;  and  tbo  Davisand  the  forty-one  men  C3u»p3sing  the  Davis  Guards,  under  their  command, 
Guards  under  their  for  their  daring,  gallant  and  snecessful  defence  of  Sabine  Pass,  Texas, 
defence"  o':  slbkie  aoa'llst  ^e  attack  made  by  the  enemy,  on  the  eighth  of  September  last, 
Pass,  Texas.  with  a  fleet  of  five  gun-boats  and  twenty-two  steam  transports,  carrying 

a  land  force  of  fifteen  thousand  men. 

Resolved,  That  this  defence,  resulting,  under  the  Providence  of  God, 
in  the  defeat  of  the  enemy,  the  capture  of  two  gun-boats,  with  more 
than  three  hundred  prisoners,  including  the  commander  of  the  fleet;  the 
crippling  of  a  third  gun-boat,  the  dispersion  of  the  transports,  and  pre- 
venting the  invasion  of  Texas,  constitutes,  in  the  opinioa  of  Congress, 
one  of  the  most  brilliant  and  heroic  achievements  in  the  history  of  this- 
war,  and  entitles  the  Davis  Guards  to  the  gratitude  and  admiration  of 
their  country. 
President  request-  Resolved,  That  the  President  be  requested  to  communicate  the  fore- 
'"going  resolutions  to  Captain  Odlu-ia,  Lieutsnant  Bowling,  aad  the  rners 
under  their  command. 

Approved  February  8,  1864. 


ed  to  communicate 
these  resolutions, 


Feb.  8,  1864.        [No.  15.] — Joint  resolution  of  thank*  to  General  Beauregard,  and  the  officers  and  men  of 
his  command,  for  their  defence  of  Charleston,  South  Carolina.       ^ 

Thanks  of  Con-      Resolved,    by    the  Congress  of  the    Confederate   States  of  America,, 
regard;  and Vueof-^8*  ^he  thanks  of  Congress  are  eminently  due,  and  are  hereby  cordially 
fieers  and  man  of  tendered,  to  General  G.  T.  Beauregard  and  the  officers'  and  men  of  his. 
fcis  command,  for  command  for  their  gallant  and  successful  defence  of  the  city  of  Cha^es- 
Ouarlesion  Tc"  *0D'  South  Carolina — a  defence  which,  for  the  skill,  heroism  and  tenacity 
displayed  by  the  defenders  during  an  attack  scarcely  paralleled  in  war- 
fare— whether  we  consider  the  persistent  efforts  of  the  enemy  or  hu> 
almost  boundless  resources  in  the  most  improved  and  formidable  artillery, 
and  the  most  powerful  engines  of  war  hitherto  known — is  justly  entitled 
to  be  pronounced  glorious    by    impartial    history   and    an    admiring 
country. 
P.-eildent request-      Resolved,  "That  the  President  be  requested  to  communicate  the  fore- 
ed  to  communicate  go;,™  ,reso]ufi0n,  to  General  Beauregard  and  the  officers  and  men  of  his 

this  resolution.  j 

command. 

Approved  February  8,  1864. 


Feb.  ?,  1364.        [No.  16.] — Joint  resolution  of  thanks  to  Major  General  Patrick  It.  Ctehurnr  and  the  offi.*. 

• ■      cers  and  men  under  his  command,  for    distinguished  service    at   Ringgold  Gap,  in    the 

State  of  Georgia,  November  ticenty-seventh,  eighteen  hundred  and  eixty-thrce. 

Thanks  of  Con-  Resolved,  That  the  thanks  ot  Congress  are  due,  and  are  hereby  ten- 
press  to  Maj.  Gen.  ^ered,  to  Major  General  Patrick  R.  Cleburne  and  the  officers  and  men 
bur"e  imd  the  of-  under  his  command,  for  the  victory  obtained  by  them  over  superior 
ficers  aud  men  of  forces  of  the  enemy  at  Ringgold  Gap,  iu  the  State  of  Georgia,  .on  fife 
his  command.  twenty-seventh  day  of  November,  eighteen  hundred  and  sixty-three,  by 
which  the  advance  of  the  enemy  was  impeded,  our  wagon  train  and  most 


FIRST  CONGRESS.     Sess.  IV.     Res.  17,  18,  19,  20.     1864/    •'  243 

of  our  artillery  saved,  and   a  large   number  of  the   enemy  killed'  and 
wounded. 

Resolved,  That  the  President  be  requested  to  communicate  the  foregoing  president  fequest- 
resolutions  to  Major  General  Cleburne  and  his  command.  ed  to  communicate 

t,  ,  _'■-„_,  »  this  resolution. 

Approved  February  9,  1864. 


[No.  17.] — Joint  resolution  of  thanks  to  the  officers  and  men  of  McClung's  battery.  Feb.  13,  1P64. 


Resolved  by   the   Congress  of    the     Confederate    States    of    America,     Thanks  of  Con- 
That  the  thanks  of  Congress  and  of  the  country  are  due,  and  .are  hereby  pe8s  *" 'hlLnlcm," 
tendered,  to  the  members  of  Mqplung's  battery,  for  the  chivalrous   a.njd  battery.    °    UDS  ' 
patriotic  manner  in   which  they  h*ve   re-volunteered  and   tendered  their 
services  for  the  war,  and  that  a  copy  of  this  resolution  be  transmitted  to 
them  without  delay. 

Approved  February  13,  1864. 


[No.  18.] — Joint  resolution  of  thanks  to  the  tenth  Mississippi  regiment.  Feb.  13    1864. 


Resolved  by  the  Congress  of  the  Confederate  States  of  America,  Thanks  of  Con- 
That  the  thanks  of  Congress  are  eminently  due,  and  are  hereby  tendered,  Sress  to  the  officers 
to  the  officers  and  men  of  the  tenth  Mississippi  regiment,  for   having  ?nnd,,  ™e."  of  J?8„ 

■     i      it  i  ■  •  •       f       l,.  •  n   •  i  ■  t        ip        ,f  tenth  Miss,  reg  t. 

patriotically,  and  in  a  spirit  ot  seli-sacrincnig  devotion,  re-enhsted  tor  the 
war.  . 

Resolved,  That  a  record  of  these  proceedings  be  forthwith  furnished  to 
the  troops  comprising  the  tenth  Mississippi  regiment. 

Approved  February  13,  1864. 


[No.  19.] — Joint  resolution  to  declare  the  meaning  of    "  An  act  allowiua   hospital  accom-      Feb   13,  1864. 
modation  to  sick  and  wounded  officers."  . 


Resolved  by   the    Congress    of  'the   Confederate    States  of   America,     Act  of  April  29. 
That  the  true  intent  and  meaning  of  "An  act  allowing  hospital  accommo-1863,cll'f7>p- 128' 

.  constrnscit 

dations  to  sick  and  wounded  officers,"  approved  twenty  -ninth  day  of  April, 
eighteen  hundred  and  sixty-three,  were  to  cause  to  be  furnished  not  only      What    hospital 
medicines,  medical  and  other  attendance  and  lodging,  but  subsistence  also.  ^18^™° sick  and 
Approved  February  13,  1864.  wounded  soldiers. 


[No.  20.] — Joint  resolution  of  than&s  to  the    Virginia  troops  stationed  at  Drewry's  Bluff.      Feb,'  15,'  1864. 


Resolved  by  the  Congress  of  the  Confederate  States  of  America, 
That  the  communication  of  Major  Francis  W.  Smith,  commanding  a  bat- 
talion of  Virginia  artillery,  stationed  at  Drewry's  Bluff,  composed  of 
"  United  artillery,"  Captain  Thomas  Keevill ;  "  Johnston  artillery,"  Captain 
B.  J.  Eppes:  "Neblitt's  artillery."  Captain  W.  G.  Coleman,  and  "South- 
side  artillery,"  Captain  J.  W.  Drewry,  announcing  their  voluntary  re-enlist- 
ment for  the  war,  is  hailed  with  pleasure  .by  Congress  as  an  evidence  of 
unfaltering  devotion  to  the  cause  of  liberty  and  independence,  and  of  stern 


244 


FIRST  CONGRESS.     Sess:  IV.     Res.  21,  22,  23.     1864. 


determination  to  resist  to  the  utmost  the  wicked  purposes  of  a  relentless 

and  merciless  foe. 

Thanks  of  Con-      Resolved,  That  the  thanks  of  Congress  are  due,  and  are  heceby  tendered, 

Fess  tothebattal- to  the  officers  and  men  of  this  cpmmand  for  their  gallant. and  patriotic 

stationed  'iUDrew^  conduct'  "m  unanimously  re-enlisting  for  the  war  under  such  regulations  as 

ry's  Bluflf.  Congress  may  prescribe." 

Approved  February  15,  1864. 


Feb.  15,1864. 


.[No.  21.] — Joint  resolution  of  thanks    to  the 
thirteenth  regiments  of  . 


fttors  and    men  of   the   twenty-eighth   and 
orth  Carolina  troops. 


Thanks  of  Con-      Resolved   by    the    Congress  of  the   Con  federate    States  of  America, 
gress  to  the  officers  That  tl     thankg    f  Cono.ress  and  of  the  country  are  due,  and  are  hereby 

and    men    of    the  _,  B  .  J .  '  f 

tweDty-eighth  and  tendered,  to  the  otneers  and  men  or  the  twenty-eighth  and  thirteenth  regi- 
thirtieth  regiments  ments  of  North  Carolina  troops,  who  have  so  gallantly  revolunteered  for 
of  N.  C.  troops.     the  warj  anj  ijav^  pledged  themselves,  their  lives  and  fortunes,  never  to 

lay  down  their  arms  until  our  soil  is  freed  from  the  invading  foe  and  our 

independence  obtained. 

Approved  February  15,  1864. 


Feb.  15,  1864. 


[No.  22.] — Joint  resolution  of  thanks  to  the  officers  and   men  of  the  third    Georgia  regi- 
ment. 


Thanks  of  Con-      Resolved   by    the  Congress  of  the   Confederate    States   of  America, 

gress  to  the  officers  That  the  thanks  of  the  Congress  are  due,  and  are  hereby,  through  its  repre- 

rn„d^eloftthirdsentatives  in  Congress,  tendered,  to  the  officers  and   men  of  the  third 

Georgia  regiment,  who  were  the  first  to  leave  their  State  to  battle  on  the 

soil  of  Virginia,  whose  gallant  dead  have  been  left  on  many  of  her  historic 

battle-fields,  and  which  entire  regiment  to  a  man,  have  cheerfully  and 

unanimously  re-enlisted  for  the  war,  heroically  resolving,  that  as  the)' were 

among  the  firet  to  take  up  arms  in  the  cause  of  liberty  and  independence, 

they  will  be  the  last  to  lay  them  down. 

Approved  February  15,  1864. 


Feb.  15,  1864. 


[No.  23.] — Joint  resolution  of  thanks  to    the   officers  and    men  of  the  twenty-second    Vir- 
ginia regiment. 


Thanks  of  Con-  Resolved  by  the  Congress  of  the  Confederate  States  of  America, 
gress  to  theofficersrp]ia(  the  thanks  of  Coneress  are  due,  and  are  hereby  gratefully  tendered, 
and  men  of  thiny- ,      ,,         a-  ,  "-»  .1  11  j  •  *  'e  it-      •    • 

second  Virginia'0  "le  officers  and  men  of  the  gallant  twenty-second  regiment  of  Virginia 
regiment.  '    infantry,  for  their  noble  zeal  and  patriotism  in  re-eulisting  for- the  war. 

Approved  February  15,  18Q4. 


FIRST  CONGRESS;     Sess.  IV.     Res.  24,  25,  26,  27.    1864.  245 

[No.  24.] — Joint  resolution  of  thanks  to  Hart's  battery,  Hampton')  legion,  South  Carolina      Fob.  15,  1864. 

volunteers.  '  '  ~ 


Resolved   by   the  Congress  of  the    Confederate   States  of   America,     Thanks  of_  Con- 
That  the  thanks  of  Congress  are  hereby  tendered  to  Hart's  battery,  llarap-S™3^0 f^'pst^'j 
ton's  legion,  South  Carolina  volunteers,  for  their  gallant  and  patriotic  res-iegion'(  g.  c.- V. 
olution,  recently  adopted,  to  re-enlist  for  the  war. 

AppRoved  February  15,  1864.  • 


[No.  25.] — Joint  resolution  of  thanks  to  thGeixteenth  Mississippi  regiment.  Feb.  15,  1864. 


Resolved   by   the    Congress  of  the    Confederate   States    of  America,     Thanks  of  Con- 
That  the  thanks  of  Congress  are  hereby  tendered  to  the  officers  and  men  gress  to  the  officers 
ot  the  sixteenth  regiment  ot  Mississippi  troops,  Colonel  Samuel  K  13akertcenth  reg't  Miss, 
commanding,  for  their  patriotic  resolution,  recently  adopted,  to  re-enlist  troops. 
for  the  war. 

Approved  February  15, 1864. 


[No.  26.] — Joint  resolution  of  thanks  to  the  forty-sixth  and  fifty-fifth  regiments  of  Ttn-      Feb.  15,  1864. 
nessee  volunteers  at  Mobile.  ■ , 


Resolved   by    the    Congress  of  the   Confederate   States  of  America,     Thanks  of  Con- 
That  the  thanks  of  Congress  are  due  to  the  officers  and  men  of  the  Forty-  f^33^^  ree„'ts  0f 
sixth  and  Fifty-fifth  regiments  of  Tennessee  volunteers,  for  the  promptness  Tenn.  Vols., atMo- 
and   patriotism  they  have  displayed   in  unanimously  re-enlisting  for  the  bile. 
war  "  under  such  regulations  as  Congress  may  prescribe." 

Approved  February  15,  1864. 


[No.  2F.] — Joint  resolution  of  thanks  to  the  soldiers  front  the  State  of  Alabama  who  have      Feb.  15,  1864, 
re-enlisted  for  the  war. 


Whereas,  In  addition  to  the  various  brigades  and  regiments  of  veteran  Preamble, 
"troops  from  the  State  of  Alabama  to  whom  Congress  has  heretofore 
given  evidence  of  grateful  appreciation  by  vote  of  thanks  for  re-enlisting 
for  the  war,  other  brigades  and  regiments  are  nobly  coming  to  the  rescue 
of  their  imperilled  country  by  such  re-enlistment,  thus  furnishing  evi- 
dence that  the  citizen  soldiery  from  that  State  have  determined  never  to 
abandon  the  struggle  in  which  we  are  engaged  until  our  independence 
shall  have  been  achieved;  therefore —  » 

Resolved   by  the    Congress  of  the    Confederate   States-  of  America,     Thanks  of  Con- 
That  the  thanks  of  Congress  are  due,  and  are  hereby  tendered,  alike  to  the  f/om  iilbtma  who" 
gallant  soldiery  from   the   State  of  Alabama  who,  in  the   first  instance,  naVe re-enlisted  for 
enlisted  for  the  war,  and  to  those  who,  notwithstanding  the  toils  and  hard- the  war. 
ships  of  many  a  weary  march  and  perils  of  many  a  hard-fought  battle,  have 
voluntarily  come  forward  and  offered  their  labors  and  lives. 

Resolved,  That  such  noble  examples  of  heroism  and  self-sacrifice  will 
ever  be  remembered  by  a  grateful  country,  and  should  stimulate  all  those 
who  remain  at  home  to  redouble  their  exertions  to  provide, not  only  for  the 


246  FIRST  CONGRESS.     Sess.  IV.     Res.  23,  29, 30,  31.     1864. 

comfort  and  efficiency  of  those  patriotic  warriors,  but  for  their  families  and 
loved  ones  whom  they  have  left  behind. 
Approved  February  15,  1864. 


Feb.. 15,  1864.      [No.  2S.] — Joint   resolution  uf  thanks  to  the   officers  and  men  of  the  seventh-  and  twelfth 
■ •  regimtntB  of  Virginia  troops. 

4 
Thaaks  of  Con-      Resolved   by  the    Congress  of  the    Confederate   States  of  America, 
gress to  the  officers  Tlla1.  the  th-^  are  ^ue  an(j  are  l,erebv  heartily  tendered,  to  the  seventh 
and  men  ol  the  7th        .  .„ ,  .  '       .    .  ,      J  J        .     .       '        .     ,        .     ,. 

and  12th  reg'ts  of  and  twelfth  regiments  V  irgmia  cavalry,  for  the  patriotic  and  indomitable 

Va,  troops.  spirit  they  have  displayed  in  so  promptly  re-enlisting  for  the  war,  and  that 

they  have  entitled  themselves  to  the  lasting  gratitude  of  their  country  in 
thus  renewing  their  vows  of  consecration  to  the  sacred  cause  of  Southern 
independence. 

Approved  February  IS,  1864. 


Feb.  15    1S64.  [No.  29.] — Joint  resolution  of  thanks  to  the  officers  and  men  of  Lomax's  brigade. 


Thanks  of  Con-      Resolved  by  the    Congress  of   the   Confederate   States  of   America, 
gress  to  Lomax's  That  the  thanks  of  the  Congress  are  due,  and  are  hereby  cordially  tendered, 
a  iy   nga  e.    ^  ^e  ga[]ant,  troops  of  Lomax's  cavalry  brigade,  for  their  patriotic  exam- 
ple in  re-enlistirig  for  the  war,  and  that  the  lofty  and  determined  spirit 
they  have  displayed  in  thus  dedicating  themselves  afresh  to  the  cause  of 
independence  will  entitle  them  to  the  lasting  gratitude  of  their  country. 
Approved  February  15,  1864. 


Feb.  15,  1SG4.      [No.  ,30.] — Joint  resolution  of  thanks  to  the  troops  re-enlisting  for  the  war  from  the  Sfate 
— i : 1 ■  of  Georgia. 


Thanks  of  Con-  Resolved  by  the  Congress  of  the  Confederate  States,  of  America, 
from S  the  "state  of'^iat  ^e  thanks  of  the  Congress  are  due,  and  are  hereby  tendered,  to  the 
Georgia.  troops  in  the  provisional  army  of  the  Confederate  States  from  the  State  of 

Georgia,  who  have  so  promptly  and  so  gallantly  re-enlisted  for  the  war. 

Sec.  2.  That  the  action  of  those  who,  from  the  beginning,  have  stood  in 
the  front  of  danger  and  endured  every  hardship,  in. thus  so  cheerfully 
resolving  to  remain  the  voluntary  bulwark  of  our  country's  defence»is 
commended  by  the  Congress  to  all  the  people  of  the  Confederate  States 
as  an  example  worthy  of  patriotic  emulation,  and  should  be  accepted  by 
every  one  as  the  signal  for  renewed  devotion  to  the  cause  and  /or  increased) 
and  universal  energy  in  the  prosecution  of  a  struggle  on  the  issue  of  which 
depends  not  only  Confederate  and  State  independence,  but  the  very  exis- 
tence of  constitutional  government  in  America. 
Approved  February  15,  1864. 


Feb.  15,  1864.       [No.  31.]- — Joint  resolution  of  thanks  to  certain   Virginia    regiments  loho    have  re-cnlisied 
' — '  for  the  lour. 

Thanks  of  Oon-      Resolved   by  tlw    Congress  of  the    Confederate    States  of  America, 
That  the  thanks  of  Congress  are  due,  and  are  hereby  tendered,  to  the  offi- 


FIRST  CONGRESS.     Sess.  IV.     Res.  32,  33,  34,  35.     1864.  247 

cers  and  men  of  the  sixty-first  Virginia  regiment  of  infantry  and  the  fifth  Va.  reg't  of  infan- 
Virginia  regiment  of  cavalry,  for  having  patriotically,  and  in  a  spirit  of  tfJ :  and  5th  Va. 
self-sacrificing  devotion,  re-enlisted  Ifcr  the  war.  reg    °      Tary- 

Sec.  2.  Resolved,  That  a  record  of  these  proceedings  be  forthwith  fur- 
nished to  the  troops  composing  the  above  named  regiments. 

Approved  February  15,  1864. 


[No.  32.] — Joint  resolution  of  thanks  to    Commander  John  Taylor  Wood   and  the  officers      Feb.  15   1864. 
and  men  under  his  command)  for  daring  and  brilliant  conduct.  — 


Resolved   by  the    Congress  of  the    Confederate    States  of  America,     Thanks  of  Con- 
That  the  thanks  of  the  Congress  of  the  Confederate  States  are  due,  and  |^oocl  an(i'tho 
are  hereby  tendered,  to  Commander  John  Taylor  Wood,  Confederate  States  officers   and  men 
navy,  and  to  the  officers  and  men  under  his  command,  for  tb,e  daring  and  under  his   com- 
brilliantly  executed  plans,  which  resulted  in  the  capture  of  the  United  States  mand- 
transportschooner  "Elmore," on thePotomac river;  of  theship  "Alleghany," 
and  the  United  States  gun-boats  "Satellite"  and  "Reliance;"  and  the. 
United  States  transport  schooners  "Golden  Rod,"  "Coquette"  and  "Two 
Brothers,"  on  the  Chesapeake ;  and,  more  recently,  in  the  capture  from 
under  the   guns  of  the  enemy's  works  of  the  United   States   gun-boat 
"Underwriter,"  on  the  Neuse  river,  near  Newbern,  North    Carolina,  with 
the  officers  and  crews  of  the  several  vessels  brought  off  as  prisoners. 

Approved  February  15,  1864. 


[No.  33.] — -Joint  resolution  of  thanks  to  the.   fifteenth,  twenty-seventh   and   thirtieth   regi-      Feb.  15   1864. 

ments  of    North   Carolina    troops,  for  their  patriotic   devotion  in  re-enlisting  for  the 

tsar.  % 

Resolved  by  the  Congress  of  the  Confederate  States  of  America,  Thanks  of  Con- 
That  the  thanks  of  Congress  are  tendered  to  the  fifteenth,  twenty-seventh  grc83  t0  tne  15th» 
and  thirtieth  regiments  of  North  Carolina  troops,  for  their  patriotic  devo-  ^* _a^  troops^*" 
tion  to  our  eause  in  re-enlisting  for  the  war. 

Approved  February  15,  1864. 


[No.  34.] — Joint  resolution  of  thanks  to  the  enlisted  men  of  Douglas9  [Texas)  battery,  Feb.  16  1864. 


•    Resolved   by  the   Congress  of   the   Confederate   States  of   America,     Thanks  of  Con- 
That  the  thanks  of  Congress  are  eminently  due,  and  are  hereby  tendered,  gress  to    enlisted 
to  the  enlisted  men  ot  Douglas' (Texas)  battery,  for  the  patriotic  resolu- °™a0'  j^""^88' 
tions  adopted  by  them  on  the  eighteenth  day  of  January  l?st,and  by  which 
they  re-enlisted  in  the  military  service  of  the  country  for  the  war. 
.   Approved  February  16,  1864. 


[No.  35.] — Joint-  resolutions  of    thanks  to  the  fifteenth   and   twenty-seventh   regiments  of      Feb.  16,  1864. 
North  Carolina  troops,  Cooke's  brigade.  '■ 


Resolved  by  the   Congress  of    the    Confederate  States  of   America,     Thanks  of  Con- 
That  the  re-enlistment  of  the  fifteenth   and  twenty-seventh  regiments  of 


248  FIRST  CONGRESS.     Sess.  IV.     Res.  3$,  37.     1864. 

and  27th  reg'ts  of  North  Carolina  troops,  Cooke's  brigade,  is  a  grateful  testimony  of  devotion 
n'w  J  r.°  °,p  3 '  t°  the  great  cause  of  Southern  independence;  and  entitles  thein  to  the 
oo  e  8    riga  e.     shanks  0f  Gono-ress  anc}  the  country. 

Resolved,  That  the* thanks  of  Congress  are  hereby  tendered  to  the  offi- 
cers and  men  of  said  regiments  for  their  noble  and  patriotic  conduct  in 
re-enlisting  for  the  war. 

Approved  February  16,  1864. 


Feb.  16,  1864.  [No.  36.] — Joint  resolution  of  thanks  to  the  ninth  Alabama  regiment. 


Thanks  of  Con-  Resolved  by  the  Congress  of  the  Confederate  States  of  America, 
gross  to  9th  Ala--pviaf.  C01)gress  hails  with  delight  the  manifestations  evinced  by  the  brave 
and  gallant  officers  and  privates  of  the  ninth  regiment  Alabama  volunteers, 
who  have  stood  under  the  fire  of  the  enemy  for  near  three  years,  never  to 
yield  to  Northern  oppression,  and  for  this  act  of  patriotism  and  exalted 
self-sacrifice  in  re-enlisting  for  the  war,  the  thanks  of 'Congress  and  the 
country  are  eminently  due  them.  That  the  example  of  those  brave  men 
Vho  have  endured  the  dangers  and  perils  of  the  war  since  its  commence- 
ment is  a  happy  omen  for  the  future,  and  should  encourage  Congress  and 
the  country  to  rest  with  an  abiding  hope  and  confidence  in  the  success  of 
our  arms  and  the  final  triumph  of  liberty,  under  the  lead  of  those  brave  and 
unconquerable  spirits. 
Appro vflb  February  16,  1864.  •  * 


Feb.  17,  1864.       [No.  37.] — Joint  resolutions  of  thanks  to  Lieutenant  General  E.  Kirby  Smith,  for  the  battle 

of  Riehmnnd,  Kentucky,  and  to  his  Lieutenants  so  specially  commended  by  him,  and  to 

all  the  officers  and  soldiers  of  his  command  in  that  battle. 

Thanks  of  Con-      Resolved   by  the  Congress  of    the   Confederate.    States  of   America, 

Smith**  nd"  '$  th '  ^lat  t'3e  tnan^s  °^  Congress  are  due,  and  are  hereby  tendered,  to  General 

officers  and  soldiers  E.  Kirby  Smith,  for  the  signal  victory  achieved  by  him  in  the  battle  of 

ofhiscommand,for  Richmond,  Kentucky,  on  the  thirtieth  of  August,  eighteen  hundred  and 

the  battle  of  Rich-  sixty-one,  and  to  all  the  officers  and  soldiers  of  his  command  engaged  in 

m      '    y"  t^at  battle;  and  especially  to  General  Churchill,  General   Clehjine  and 

Colonel  Preston  Smith,  of  whom  he  says:  "I  almost  fear  to  particularize, 

lest  I  do  not  full  justice  to  all.     But  I  cannot  close  without  expressing  my 

admiration   at  the    promptness   and   intelligence   with   which   Generals 

Churchill,  Cleburne  and  Colonel  Preston  Smith  executed  the  orders- given 

to  them." 

Special  acknow-      Sec.  2.  Resolved,  That  special  acknowledgements  and'eommendation  aw 

1*dSmentandcom-  declared  for  that  highest  order  of  generalship  with  which  this  victory  was 
mendation.  .  ,.  ,  .   ©.      m  ..     .  s  ,     «       ,7r  .  -         ■', 

followed  up,  utterly  annihilating  with  nve  thousand  an  army  ot  ten  thou- 
sand, of  whom  full  five  thousand  were  actually  captured,  besides  the  slain 
in  battle ;  and  for  the  brilliant  campaign,  in  which  the  speed,  vigor  and  con- 
•  stancy  of  a  rapid  advance  resulted  in  planting  the  Confederate  flag  upon 
the  capitol  of  Kentucky,  and  upon  the  shores  of  the  Ohio  river,  in  front 
of  the  great  city  of  Cincinnati. 

Sec.  3.  Resolved,  That  the  superior  generalship  displayed  in  rapidly 
gathering  the  immediate  fruits  of  a  victory,  and  in  following  it  promptly 
with  a  campaign  of  activity,  enterprise,  and  unwearied  constancy,  renders 
it  worthy  of  the  applause  of  the  Government,  and  the  emulation  of  the 
army. 


FIRST  CONGRESS.     Sess.  IV.     Rs.  S3,  39,  40.     1864.  249 

Sec.  4.  Resolved,  That  the  President  is  requested,  in  appropriate  gene-  The  sense  of 
ral  orders,  to  make  public  the  sense  of  Congress  if  the  premises,  and  to  Congress  to  be 
cause  the  same  to  be  communicated  to  General  E.  Kiiby  Smith  and  the  ™*  eeral  J^,,^  and 
officers  named,  and  to  be  read  at  the  head  of*each  regiment  engaged  in  read  at  the  head  of 
that  battle.  •  .  eaoh  regiment. 

Approved  February  17,  1864. 


[No.  38  ] — Joint  resolution  of  thanks  to    the  officers   and  men  of  Poague's  artillery  bat-      Feb.  17,  1864. 
talion,  for  re-enlisting  during  the  war. 

Whereas,  Poague's  artillery  battalion,  third   army  corps,  northern  Vir-     Thanks  of  Con- 

.    .      ,  .  .     .      ,i  ,.  ,     i   .  ,  .i  n,i         e  eresstaomcersand 

ginia,  has  patriotically  re-enhsted  to  serve  during  the  war.     lheretore — ^en  of    Poague's 

Resolved   by  the  Congress  of   the   Confederate    States  of    America,  artillery  battalion. 
That  the  thanks  of  Congress  and  of  the  country  are  due,  and  are  hereby 
tendered,  to  the  officers  and  men  of  said  battalion  for  this  act  of  noble  and 
patriotic  devotion  to  the  cause  in  which  we  are  engaged. 

Approved  February  17,  1864. 


[No.  39.] — Joint  resolution  of  thanks  lb  the  Pee- Dee  artillery  of  South  Carolina   volun-      Feb.  17,  18C4. 

teers.  7" 


Whereas,    The  Pee-Dee  artillery  of  South  Carolina  volunteers,  early  in     Preamble, 
the  present  struggle  for  Southern  independence,  tendered  their  services 
to  the  Government  for  the  peiiod  of  the  war,  and  have  recently  renewed 
their  pledge  to  serve  their  country  until  the  last  invader  is  driven  from 
our  soil :     Therefore — 

Resolved   by    the    Congriss  of    the   Confederate    States  of    America,     Thanks  of  Con- 
That  the  thanks  of  Congress  are  due,  and  are  cordially  tendered,  to  the  g"e8S  t0  the  Pee" 
Pee-Dee  artillery  of  South  Carolina  volunteers,  for  their  patriotic  re-enlist-  g.  c.  volunteers, 
ment  for  the  war. 

Approved  February  17,  1864. 


[No.  40.] — Joint  resolution  of  thanks  to  the  officers  and  men  of  McGowan's  brigade,  con-      -p  .     ,  (.   iorj 

eisting  of  Orr's  rifUr,  the  first,  twelfth,  thirteenth  and  fourteenth  regiments  of  South  ' ■ 

Carolina  volunteers.  < 

Resolved  by  the  Congress  of  the  Confederate  States,  That  the  thanks  of    Thanks  of  Con- 
Congress  are  due,  and  are  hereby  tendered,  to  Orr's  rifles,  the  first,  twelfth,  gress  to  offi»  e  r  s 

thirteenth  and* fourteenth  regiments  South  Carolina  volunteers,  composing  J?    mfn.  •    J.c" 
it  *-,  ,    ,    •       i      ?       i    •  i         •  i  /»  r-i       i      °  fcrowan  s  brigade. 

Mcbowan  s  brigade,  tor  their  patriotic  devotion  to  the  cause  ot  Southern 

independence,  as  manifested  by  their  recent  action,  unanimously  reiterat- 
ing their  determination  to  serve  during  the  war; -in  thus  renewing  their 
pledges,  after  nearly  three  years  of  ardu&us  and  gallant  service,  they  have 
met  the  expectation  of  their  country,  and  are  entitled  to  its  approbation. 
Approved  February  17,  1864. 


250  FIRST  CONGRESS.     Sess.  IV.     Res.  41,  42,  43,  44.     1864. 

Feb.  17,  1864.       [N"o.  41.] — Resolution  of  tkankn  to  General  N.  B.  Forrest  and  the  officers  and  men  of  his 
— ; 9  command. 

Thanks  of  Con-  Resolved  by  the  Congress  of  the  Confederate  States  of  America, 
JM8  ForresTand  ^lat  tne  t^lan^s  °f  Congress  are  again  due,  and  are  hereby  tendered,  to 
hi  command.  General  N.  B.  Forrest  and  the  officers  and  men  of  his  command  for  meri- 
torious service  in  the  field,  and  especially  for  the  daring,  skill  and  perse- 
verance exhibited  in  the  pursuit  and  capture  of  the  largely  superior  forces 
of  the  enemy  near  Rome,  Georgia,  in  May  last ;  for  gallant  conduct  at 
Chickamauga,  and  for  his  recent  brilliant  services  in  west  Tennessee. 

Approved  February  17,  1864. 


Feb.  17  1S64.  [No.  42.] — Joint  resolutions  of  thanks  to  Lieutenant  General  Longstreet  and  the  officers 
. and  men  of  his  command,     - 

Thanks  of  Con-  Resolved  by  the  Congress  of  the  Confederate  States  of  America, 
Lcmsstreet  and  his  That  the  thanks  of  Congress  are  due,  and  hereby  cordially  tendered,  to 
command.  Lieutenant  General  James  Longstreet  and  the  officers  and  men  of  his 

command,  for  their  patriotic  services  and  brilliant  achievements  in  the  pre- 
sent war,  sharing,  as  they  have,  the  arduous  fatigues  and  privations  of  many 
campaigns  in  Virginia,  Maryland,  Pennsylvania,  Georgia  and  Tennessee, 
and  participating  in  nearly  every  great  battle  fought  in  those  States;  the 
commanding  General  ever  displaying  great  ability,  skill  and  prudence  in 
command,  and  the  officers  and  men  the  most  heroic  bravery,  fortitude  and 
energy,  in  every  duty  they  have  been  called  upon  to  perform. 

Resolved,  That  the  President  be  requested  to  transmit  a  copy  of  the 
foregoing  resolution  to  Lieutenant  General  Longstreet  for  publication  to 
his  command. 

Approved  February  17,  1864. 


Feb.  17,  1864.      [No.  43.] — Joint  resolution  construing  an  "Act  to  increase  the  compensation  of  civil 
■ — ■       officers  and  employees  in  the  President's  office  and  the  Executive  and  Legislative  De- 
partments at  llickmnnd,  for  a   limited  period"  approved  January  thirtieth,  eighteen 
hundred  and  sixty-four. 


Act  of  Jan.  30,  Resolved,  Thar  the  "  Act  to  increase  the  compensation  of  certain  civil 
18fJt'Aa'-"e  •  officers  and  employees  in  the  Presidents  office,  and  in  the  Executive  and 
compensati  o  n  of  Legislative  Departments  at  Richmond,  for  a  limited  period,"  approved  Jan- 
civil  officers  anduary  thirtieth,  eighteen  hundred  and  sixty-four,  be,  and  the  same  is  hereby 
employees   c  o  n  -  C0T)strue(j  s0  as  t0  embrace  soldiers  detailed  for  clerical  duty  in  Richmond' 

strued  to  embrace  J 

aoidiers  detailed      Approved  February  17,  1864. 
for  clerical  duty. 


Feb  17  1864.      [^0.  44.] — Joint  resolution  of  thanks  to  Major  General  J.  E.  B.  Stewart  and  tie  officer* 

'. and  men  under  his  command. 


Thanks  of  Con-      Resolved   by   the    Congress  of    the   Confederate    States'  of  America, 
gross  to  M:j.  rten.  That  the  thanks  of  Congress  are  thie,  and  are  hereby  cordially  tendered, 
and  his  oommand-to  Major  General  J.  E.  B.  Stewart  and  to  the  officers  and  men  under  his 
command  for  their  distinguished  gallantry  and  skill  during  the  present 
war,  especially  as  displayed  in  the  summer  of  eighteen  hundred  and  sixty- 
two,  in  the  raid  around  the  army  of  McClellan  across  the  Chickahominy, 


FIRST  CONGRESS      Ses?.  IV.     Res.  45,  46,  47,  48.     1864.  25T 

the  expedition  into  Pennsylvania  and  to  Catlett's  Station,  and  in  the  'cat- 
ties of  Fleetwood,  Chancellorsville  and  other  places.     That  the  President 
be    requested    to     communicate     this    resolntion     to    General     Stewart 
and  the  officers  and  men  under  his  command. 
Approved  February  17,  1864. 


[No.  45.] — Joint  resolution  of  thanks  to  tlic  thirty-seventh  Mississippi  regiment.  Feb.  17,  1864. 


Resolved   by   the    Congress  of   the    Co?ifederate  States  of   America,     Thanks  of  Con- 
That  the  thanks  of  Congress  are  eminently  due,,  and  are  hereby  tendered,  S™™  ll^'Znt'^ 
to  the  officers  and  men  of  thethirty-nni/A  [seventh]  Mississippi  regiment,  for 
their  patriotic  determination  to  continue  in  the  service  until  the  indepen- 
dence of  theseJStates  shall  have  been  firmly  established. 

Resolved,  That  the  President  be  requested  to  transmit  a  copy  of  these 
resolutions  to  the  regiment  whose  patriotic  devotion  to  their  country's 
cause  they  are  designed  to  acknowledge. 

Approved  February  17,  1864. 


[No.  46.] — Joint  resolution  in  reference  to  the  adoption  and  publication  of  an  address  to      Feb.  17;  1S61. 
the  people  of  the  Confederate  States.  


Resolved   by  the     Congress  of   the    Confederate    States   of   America,     Address  to  the 

That  the  address  to  the   people  of  the   Confederate   States,   prepared   and  Pe0Ple  "f  *e  9\s; 

.....  1       K  P    .  TT  •',/.*     i        reported  by  joint 

reported  by  the  joint  committee  ot  the   two  .Houses,   appointed   for  that  COm*te,     adopted, 

purpose   at  the   present  session  of  Congress,   be  and   the  same  is  hereby  and  ordered  to  be 

adopted  as  an  address  of  the  Congress  of  the   Confederate  States  to  the  Primeci- 

people  of  said  States  ;   aud  that  forty  thousand  copies  of  said  address  be 

printed,  with  the  names  of  the  members  of  this  Congress,   present  at  the 

time  of  its  adoption. 

Approved  February  17,  1864. 


[No.  47.] — Joint   resolution  of  thanks    to  the  officers  and  men  of  the  thirty-seventh   regi-      Feb.  17,  1864. 
7tient  of  North  Carolina  troops.  


Resolved   by  the    Congress  of  the    Confederate    States  of  America,     Thanks  of  Con- 
That  the  thanks  of  Congress  and   the   country  are   due,  and'  are   hereby  I'e'^nh^T't 
tendered,  to  the  officers  and  met)  of  the  thirty-seventh  regiment  of  North  0f°N°C.  Vols™2 
Carolina  troops,  for  their  gallant  conduct  in  re-volunteering  for  the  war. 

Approved  February  17,  1864. 


[No.  43.] — Joint  resolution  explanatory  of  the  act  entitled    "An  act  to    l»y  taxes  for  the      Feb.  17,  1864i 

common  defence  and  carry  on  the  Government,"  approved  the  twenty-fourth  day  of  April,  - — 

eighteen  hundred  and  sixty-three. 

Resolved  by  the  Congress  of  the  Confederate  States  of  America,  Daily  waps  of 
That  the  daily  wages  of  detailed  soldiers'  and  other  employees  of  the  ^Zl  of"  Goy\ 
Government  are  not  liable  to  taxation  as  income,  although  they  may  not  liable  to  tasu- 
amount  in  the  aggregate  to  the  sum  of  one  thousand  dollar  per  annum. tioa  as  ">=oma._j 

Approved  February  17,  1864. 

6 


352  FIRST  CONGRESS.     Sess.  IV.     Res.  49.     1864. 

Feb.  17,  1804.  [No.  49.] — Joint  resolution  of  thanks  to  the  Surry  light  artillery. 

Thanks  of  Con-  pfie  Covgress  of  the  Confederate  Slates  of  America,  do  resolve, 
f^t  artery Urr?Tiiat  tI,e  thanks  of  Congress  are  due,  and  are  hereby  tendered,  to  the 
enlisted  men  of  the  Surry  Light  artillery,  Captain  J.  D.  Haikins,  for  their 
patriotic  resolutions  adopted  on  the  ninth  day  of  February,  eighteen  hun- 
dred and  sixty-four,  and  for  their  manifestation  of  zeal  in  our  struggle,  and 
devotion  to  their  country's  cause,  by  re-enlisting  for  the  war. 
Apfroved  February  17, 1864. 


INDEX 


TO    THE 


FOREGOING  PUBLIC  LAWS  AND  RESOLUTIONS 


OP   THE   CONFEDERATE    STATES. 


Accounts,  '/ 

audited  in  the  trans-Mississippi  department,  ', 

subject  to  revision, 231  ) 

accounting  officers  to  furnish  statements  of         $ 

accounts  adjusted, ,, 231     AqricultHral'pr'oducls, 

to  perforin  all  duties  pertaining  to  adjust-  I      J   tax  in  kind  on  ... 

Alabama, 


appointment  of,  by  the  States,  to  commu- 
nicate with  and  perfect  records  concern- 
ing its  troops, 190 

with  what  duty  they  may  be  charged,..  190 
pay  of  route  and  special  agents  in  the  post- 
office  department,  may  bo  increased, 233 


ment  of  accounts, 231  ^ 

Actions,  >. 

in  certain  actions  against  revenue  and  other  ^ 

officers  or  their  agents,  under  the  aot  to  i 

prohibit  the  exportation  of  cotton,   Ac,  ' 

they  may  plead  the  general  issue, 182  I 

when  absolved  from  responsibility, 182  > 

redress  given  to  persons  aggrieved  by  t 

the  action  of  such  officers   or  their  < 

agents, ; 182  £ 

for  the  recovery  of  moneys  improperly  or  / 

fraudulently  paid,., 231  / 

Address, 

to  the  people  of  the  C.  S.  reported  by  joint 


222 


establishment  of   military  court  in   north 

Alabama, 188 

jurisdiction , , 185 

notice  of  time  and   plaeo  of   holding 

courts, 188 

when  court  to  cease  to  exist, 188 

thanks  of    Congress  to  troops  from,  who 

have  re-enlisted  for  the  war, 240,  245 

thanks  of  Congress  to  the  ninth  Alabama 

regiment, , , 24* 

]  Apothecaries, 

tax  on, ,  23u 


committee  uf    two  Houses  of  C  ingress,  /  Appeal, 

adopted,  and  ordered  to  be  printed  with  i  right  of  appeal  of  tax  payer  to  secretary  of 

names  of  members  of  First  Congress, 251  '/  the  treasury  where  property  is  destroyed! 

Adjutant  and  Inspector  General's  Department,         '/  by  order  of  the  government, "It-C 


appropriation  for  contingent  expenses  of,...  198 
Advertising,  ? 

act  to  reduce  the  currency,  «§c,  to  bo  adver-  } 

tised  in  the  newspapers, 208  i 

Agent  of  the  Post-Office  Department,  \ 

appointment, 184  j 

to  keep  his  office  west  of  the  Mississippi         \ 

river, 184  J 

salary, 184  5 

powers  and  duties;  acts  subject  to  revision,  184  J 
funds  transierred  to  postmasters  subject  to  \ 

his  draft, 184  \ 

Agent  of  the  Treasury  Department,  \ 

to  be  appointed, 176; 

to  reside  we"st  of  the  Mississippi  river, 176 

salary, 176,  184 

duties, 176 

may  employ  clerks;  their  salaries, 176 

regulations  for. the  .government  of  agents 

and  clerks, 176 

to  appoint  clerks  for  bureaus  established  in 
the  trans-Mississippi  department, 232  \ 


ses  of  impressment,  see  Impressments, 
and, „,.,„... 192,  IP. 

Appointments, 

of  a  third  auditor  of  tha  treasury, 13. 

of  agent  of  the  treasury  department  westof 

the  Mississippi  river, IV:' 

of  chief  of  treasury  note  bureau,  clerks  and! 

messengers, 17 

■of  agent  of  the  post-offieo  department  west 

of  the  Mississippi  river, 18. 

of  assistant,  paymasters  of   tha  volunteer 

navy, 185,  2Si 

of  generals  for  trans-Mississippi  and  other 

departments, , 15";  . 

of  additional  number  of  officers  in  the  engi- 
neer corps, ,, 20.! 

of  military  storekeepers', 264 

of  assessor  of  taxes  in  kind, 226 

of  chief  clerk  for  commissioner  *■$   taxes,..  227 
of  chief  officers  for  burvaus  established  for 

the  trans-Mississippi,  denarimeot, 2JB 

of  clerks  for  said  bureaus, 23«  - 


INDEX. 


Appointments,  (continued.)  j 

of  twe  additional  clerks  fur  the  navy  de-  \ 

partinent, 232  ] 

Appropriations,  .  \ 

of  $100,000  for  the  Cherokee  nation, 175  ) 

of , $-1,000  to  Lester  and  Bromwell  for  pre-  \ 

paring  digest,  of  the  laws  of  the  C.  Si,....  187  ( 

for  the   support  of  tbe   government  for  the1      "     I 

fcsoal  year  ending  June  30,  1864, 197 

legislative, 197  / 

pay  and  mileage  of  members  of  the 

.   House, 197  ? 

officers,  &e.,  of  tbe  House, 197  J 

contingent  expenses  of  the  House,  197  / 
pay  and  mileage  of  the  Senate,.,..  197  J 
officers  and  ejerks  of  the  Senate,..  197  J 
contingent  expenses  of  the  Senate,   1  97  ;- 

executive, 197  s 

president, 107  \ 

vice-president, 197  \ 

private  secretary  and  messenger  of         ( 

the  president, 197,  199  ( 

private  secretary  of  the  vice-presi-  I 

dent, 197 

contingent  expenses, 197  f 

rent  of  executive  buildings, 198  ? 

treasury  department, 197  ? 

secretary's  office, 197  ft 

contingent  expenses, 197  \ 

interest  on  the  public  debt, 197  \ 

treasury  notes,  bonds,  <&c, 197  } 

payment  of  principal  under  loan  of         j 

.  Aug.  19, 1861, 197  I 

safe-keeping,  &c,  of  coin, 1 98  I 

agent  and  clerks  of  treasury  de-  ( 

partment  west  of  the  Mississippi  t 

river, ' 199  f 

incidental  and  contingeut  expenses  J 

of  the  treasury  service  west  of  J 

the  Mississippi, 199  ) 

staircase, .♦, 199  J 

vault, 199  | 

wir  departmeDt, 198  \ 

secretary's  office, 19S  J 

incidental  expenses, 198 

commissioner,  <fec,  of  Indian  af- 
fairs,   198 

contingent  expenses    of   adjutant 
and  inspector  gcneralVdepart- 

ment, 19S 

contingent  expenses  of  the  army,  198 

pay  of  the  army, 198  S 

service  of  quartermaster's  depart-  / 

meet, 198  i 

oxpenses    to    collect,    <&c,    tax   in  \ 

kind, 198  { 

railroad  transportation, 108  I 

grain  bags, 198  ?. 

wa,gons,  teams  and  equipments,...  198  \ 

bureau  of  conscription 199  I 

ogents,  sub-agents  and  contingent  ) 

expenses  of  collecting  the  tax  in  ? 

kind  on  tobacco, 199  ? 

transportation    of    troops,    sLores,  ? 

purchase  of  horses,  lumber,  &c,  199  i 

borses 199  5 

property  pressed  into  the  service..  199  > 

prisoners  of  war, 199  \ 

subsistence  stores  and  commissary  ] 

properly, 199  \ 

ordnance  service, 199  J 

nitre  and  mming  service, 199  ^ 

engineer  s.rvice. 199  \ 

physicians, 199  J 

nurses  and  cooks, 199  ? 


Appropriations,  (contioued.) 

laundresses, 203 

medical  and  hospital  supplies, 200 

military  hospitals, 21.0 

hospital  stewards, 200 

matron?, 200 

navy  department, , 200 

secretary's  office, ., 200 

contingent  expenses, 200 

pay  of  tbe  navy, 200 

provisions  and  clothing, 200 

iron-clad  vessels, 200 

ordnance  and  ordnance  store?, 200 

repairs  .of  ve-rsels, 200 

■  equipment  and  stores  of  vessels,...  200 

sub-marine  batteries, 200 

fuel 200 

contingent  enumerated, 200 

medical  and  surgeons  nec.ssaries,  200 

marine  corps, 200 

steam  cruisers, 200 

state  department, 200 

secretary's  office, 2t>0 

diplomatic  books, 200 

commissioners  and  secretaries, 200 

commercial  agents, 200 

necessities  and  exigencies,.... 200 

justice  department, 200 

attorney  general's  office, 200 

contingent  expenses, 200 

superintendent  of  public  printing,  200 

Arizona  territory 200. 

printing  and  binding  and  paper  for 
the  several  executive  depart- 
ments.   201 

judges,  attorneys  and  marshals  and- 

expenses  of  courts, 201 

commissioners  under  sequestration 
act,  clerk  hire  and  contingent 

expenses, 201 

post-office  department, 201 

postmaster  general  s  office, 201 

telegraph  lines,... 201 

rent,  fuel  and  gaslight, :..  201 

alteration  of  post-office  building...  201 

transportation  of  mails, 201 

postmasters, 201 

post-office  clerks, 201 

ship,  steam-boat  and  way  letters,..  201 

advertising, 201 

mail  bags, 201 

office  furniture, 201 

blanks  and  printing, 201 

wrapping  paper, 201 

mail  locks,  keys  and  stamps.. 202 

mail     depredations     and     special 

agents, 202 

miscellaneous  payments, 202 

postage  stamps,. 202 

increased  compensation  to  officers, 
clerks  and  employees  in  the  execu- 
tive and  legislative  departments  from 

January  30  to  May  15,  1864, 198 

house  of  representatives...... 198 

the  senate, 198 

treasury  department 198 

war  department, 108 

navy  department, 198 

justice  department, 193 

state  department, 193 

post  office  department, 198 

private  secretary  and  messenger  of 

the  president, 199 

private  secretary  of  tbe  vice-pres- 
ident,..• 199 


INDEX. 


in 


Appropriations,  (continued.)  ft  ■ 

iDdiun  affairs .....198,  201  J 

commissioners  and  chief  clerk  and 
incidental  expenses  of  bureau,..  198  J 

treaty  stipulations, 201  \ 

interest  due  the  Cherokee's, 201  \ 

incidental  expenses. 201  ', 

for  loss  of  slaves  impressed  by  Confed-  ^ 

eratc  authorities,  01  under  State  laws,  202  ' 

additional  appropriations  Cot  the  support  of         ] 

the  government  for  bhft  fiscal  year  ending  J 

June  30,  1864, 234; i 

interest  due  Chootaw  nation 235  ; 

payment  of  allowances  to  officers  of  the  I 

navy, 235  t 

Arkansas,  '     ', 

as  toelection  for  representatives  in  Congress  \ 

from  the  State  ofj  see  Elections,  and,...lS9-190  !- 

Arizo7}a  Territory,  i 

delegate  to  Congress  from,  to  be  elected  to  . '     / 

serve  until  Ms  successor  is  elected  and  ' 

qualified, 191  j 

appropriation  for, 200  \ 

Armorers,  f, 

salary  and  allowances  of  master-armorer  of         lf 

the  C.  S.  armory  at  Richmond, 178  < 

Arms,  J 

purchasing  from    a- snlditr  his  arms,  &c. ;  \ 

how  punished, 175  \ 

Army,  • 

procuring1,  aiding  and  assisting  persons  to  j 

desert  from;    how  punL-hed, 174-175  < 

chaplains  entitle!  to  forage, 175  < 

aid  given  to  the   States   in   communicating  / 

wilh  and  perfecting  records  concerning  / 

its  troops. 190  ? 

commissioned  officers  allowed  rations,  and  / 

privilege  of  purchasing  clolhing, or  cloth  / 

for  clothing, 193} 

privates  to  be  first  euppticd, 193  > 

what  officers  entitled  to  forage  for  only  one         \ 

horse 193  \ 

appointment  of  general  for  trans-Mississippi         J 

department. 195  { 

of  Hi  li  ten  ant   gi  ■-   fur  any  of  the  < 

military  departments, 195  £ 

how  long  to  hold  their  rank, 195  t 

when  to  resume  their  former  rank,  195  > 
as  to  impressment  of  meat  for  the  use  of  the         J 

army,  see  Impressments,  and, 196—197  j 

appropriations  for, /. 198  ) 

as  to  relirement  and  discharge  of  disabled  \ 

officers,  non-commissioned  officers,  musi-  \ 

cians  and  privates,  see  Invalid  Corps,  and,  203  ( 

promotion    of    officers,    non-commissioned  \ 

officers   and    privates   for    distinguished  ' 

skill  or  valor 204  J 

two  quartermaster  sergeants  allowed  each  \ 

regiment  of  engineer  troops...: 204  J 

appointment  of  additional  number  of  offi-  '/ 

cers  in  the  engineer  corps 204? 

of  military  storekeepers 204,* 

\all  white  men  between   the  ages  of  17  and         / 
s       50  put  in  the  military  service, 211  ^ 

persons  between  the  ages  of  18  and  45,  ^ 

now  in  the  service,   retained  during         £ 
the  war  in    the    regiments,   &c,   to  i 

which  they  belong 211 K 

when  companies  and  troops  from  one  State,  X 
in     companies,     regiments,     <fec ,     from         \ 
another  State,   may  be   transferred  to  or- 
ganizations from  their  own  State, 211  \ 

bounty  to  non-commissioned  officers,  musi-  t 

cians  and  privates,. , 211  \ 


Army,  (contined.) 

persons  discharged  from  the  service,  "where 
no  disutility  now  exists,  and  those  who 
have  furnished  substitutes,  no  longer  ex- 
empted,    211 

exemption  on  ac-count  of  religious  opinions,  211 
enrolment  of  persons   between   the  ages   of 

17  and  18,  and  45  and  50, 211 

person  failing  to  enrol  himself 
placed  in  the  military  service  for 

the  war, 211 

such  persons  to  constitute  a  reserve 

for  State  defence  and  detail  duty,  211 
may  form  themselves  into  voluntary 
organisations  of   companies,   <£c, 

and  elect  their  own  officers, 212 

tender  of  their  services  as  volunteers 

to  to  the  President, 212 

may  he  accepted  as  minute  men  for 

service  in  the  State, 212 

those  who  do  not  volunteer  and  or- 
ganize to  assemble  at  places  of 
rendezvous  and  be  formed  into 
companies,    <fcc,    and    elect    their 

officers,- 212 

pay   and   allowances    of   troops   for 

State  defence, 212 

persons  failing  to  attend  at  places  of 
rendezvous  liable  to  be  placed  in 

the  service  for  the  war,.» 212 

duties  of  provost  and  hoapital  guards  and 
clerks,  and  of  clerks,  tfec,  in  certain  de- 
partments to  he  perfonned  by  persons  be- 
tween  the  ages  of  18  and  45  unable  to 

perform  active  service, 112 

when   bodies  of  troops  or  individuals, 
between   the  ages  of  45  and  50  may 

be  detailed  for  such  duties 212 

President    may   detail    artisans,    me- 
chanics, or  persons  of  scientific  skill,  212 
quartermasters,    commissaries    and.   other 
officers,  not  to  employ  or  retain  certain 

persons  in  their  employment, 212 

penalty 212 

duty   of    department  or  district  com- 
manders to  relieve  such  officerfrom 

duty  and  have  him  tried, 212 

penalty  for  failure, 213 

exemptions  from  military  service,  see  Mx~ 

em^and 213-215 

when  and  by  whom  details  from  the  arnly 

may  be  granted. .■ 214-215 

enlisted  mtuallowed  one  ration  of  tobacco,  230 
when  officers  may  be  discharged  /rom  the 

service, 232 

officers  discharged  foriucompetency,  ineffi- 
ciency, &c,  entitled  to  trial  before  ex-  - 

ainimng  board 232 

appointment  of  ensign  for  each  regiment  of 

infantry,  4  234 

•      employment  of  free  negroes  and  negro  slaves 
to  perform  duties  with   the  army,  or  in 
connection  with  the  military  defences,  235-236 
Articles  of  War, 

amendment  of  sixty-fifth  article,  relating  to 

courts  martial, * 195 

Asses, 

tax  on,. 224 

A?sessments9qf  7 axes, 

when  to  be  made, 220 

Assessors  of  Taxes, 

to  transfer  their  estimates  of  tobacco  to  the 
agents  appointed  by  Ihe  Secretary  of  the 
Treasury, ». 177 


IV 


INDEX. 


Assessors  of  Taxes,  (continued.) 

to  require  statements  of  different  qualities  ] 

of  tobacco, 177  \ 

allowance  to,  wh.re  tax-payer  renders  false 

statement  of  income  and  profits, 222  ; 

may  a  Imiuister  oaths, 222,  224 

to  assess  portion  of  crops  to  which  tbe 
Government  is  entitled  and  give  state- 
ment thereof, 223  , 

may   v.ith   tax-payer  select   freeholders  to  ■        ? 

appraise  crops 223 

may  agree  with  tux-payer  upon  assessment 

oi'  crops  and  value  of  tithes, 224 

to  transfer  estimates  of  articles  due  a-s  a  tax 

in  kind  to  post-quartermasters, 225  ) 

to  deliver  estimates  tf  incomes  and  state- 
ments of  tixes  to  the   collector  and  take 

his  receipt 226 

of  taxes  in  kind,  to  be  appointed  bv  Secre- 
tary of  War, 226 

their  duties, 226 

Dumber, 226  > 

oath, 226  \ 

to  be  distinct  from  assessors  of  money 
tax  and  under  control  of  Secretary  j 

of  War, 226^ 

compensation, 226  > 

Assistant  2Veasicrer 

at  Charleston,  salary  increased, 191  j 

Asylums, 

incomes  of,  exempt  from  taxation. 226  227  < 

Attorney  General, 

not  required   to  report  to   Congress  claims  / 

against  the  Confederate  Stiles 176/ 

authorized  to  contract  fjr  the  publication  of 

theacts  of  Congress  in  thepublic  gazette?,  194  > 
may  allow  such  compensation  as  is  equita- 
ble for  pjbli^hiug  tbe   acts  of  the  third 

session  of.  present  Congress, 194 

appropriations  for  his  office, 19S,  200  5 

Attorneys, 

appropriation  for, 291  ^ 

Auctioneers,  ) 

tax  on 216> 

Auditors,  \ 

appointment   of    a   third    ^auditor   of    the 

treasury, 173  5 

his  duties, 173  \ 

salary, 173  't 

bureau  of   Auditor  established   for  trans-  J 

Mississippi  department. 230  I 

appointment  of  chief  officers;  his  du- 
w, 230,231  \ 


B. 


Bacon 

may  bo  delivered  as  an  equivalent  for  pork, 

when  farmer  not  subject  to  bacun  tithe, 

Bakers, 

tax  on, 

Banker*, 

tax  on, 

Banks, 

may  give  their  depositors  bonds  authorized! 
by  the  act  of  February  17,  1864,  in  ex- 
change for  their  dt-.posits,. ..*..... 

depositors  may  receive  amount  of  said  bonds 

in  treasury  notes, 

may  be  employed  as  depositories, 

Beauregard,  General  G.  ?'., 

thanks  of  Corgi  ess,  to,  atid  his  command 
for  tbeir  defence  of  Charleston, 


Beeves, 

gross  siile  of,  allowing  certain  deductions, 

taxed  as  iccome, 224 

Billiard  Rooms, 

tax  on, 218 

Binding, 

r.ppropriation  for, 201 

Board  of  Examiners.  See  Examining  Boards 
may  grant  furloughs  to  sick  and  wounded 

soldiers  in  hospitals, 194 

Bonds, 

bond  required  before  puiting  on  board  any 
ship,  vessel,  dec,  any  of  the  articles  pro- 
hibited from  exportation, «82 

of  military  storekeepers. 204 

required  of  overseers  and  agriculturalists 

exempted  from  military  service, 213 

of  State  tax  collectors, 227 

Bounty, 

to  non-ct  tnmissioned  officers,  musicians  and 

privates, „  211 

Bowling  Alleys, 

tax  on,.  .'. 218 

Brewers, 

tax  on, *. 217 

Brokers^ 

taxon, 21S 

Bureau,  of  Conscription, 

appropriation  for, 199 

Bureaus, 

treasury  note  bureau  to  be  organized 173 

organization   of  auxiliary  bureaus  of  War 

Department  west  of  Mississippi  river, 202 

duties, „  202 

staff  officers  and  clerks  may  be  assign- 
ed to  duty  in  said  bureaus, 202 

sala<y  of  clerks, 203 

clerks  not  to  be  liable  to  military  duty,  203 
two  bureaus  established  for  the  trans-Mis- 
Bissippi  Department — bureau  of  Auditor 

end  bureau  of  Comptroller, 230 

appointment  of  chief  officers  and  their 

duties 230,231 

appointment  of  clerks  for  said  bureaus, 

and  their  pay, 232 

Business, 

registry  of  required,  in  order  to  its  taxa-  . 

tion, 215 

witbin  what  time  to  be  made 215 

specific  tax  to  be  paid  at  time  of  registry,...  216 

when  new  registry  required, 216 

Butchers, 

tax  on, 219 


C. 


f24  [  Cattle, 

22a  {  tax  on  value  of  neat  cattle, 224 

what  persons  exempt  from  said  tax, £25 

219  ;  Cattle  Brokers, 

tax  on, 218 

216    Chaplains, 

in  the  army  entitled  to  forage  for  one  horse,  176 
,  Cherokees, 

appropriation  for, 175 

207  i         bureau  of   Indian   Affairs  to   forward   the 

money, 175 

205  J  to  return  the  appropriation,  or  reimburse 

208}    .         the  Confederate  Statts  out  of  the  interest 

on  certain  stocks, 175 

<  Chociaws, 
242'         appropriation  for  interest  due  to, _  235 


INDEX.  v 

Churches  '  Collectors  of  Taxes,  (continued.) 

incomes  of,  exempt  from  taxation, 220-227  (  relief  from  liability  on  account  of  receiptor 

/%■„„„.  <  deposit  of  forced  or  counterfeit  treasury 

Aliens,  i   -  r  ■       ooa 

tax  0D  218  notes, m 

p,   ■    "        ' i  eligibility  of  State  c- Hectors  lo  office  under 

""attorney  general  not  required  to  report  to  f     .         the  act  fur  the  asSl ssment  and  collection 

Congress  claims  against  the  Confederate  "f  ^xes, M» 

States  ..176     Colleges, 

of  oWtai'u-'eublffieredito'ra'niay  be   paid  in  J  incomes  of.  exempt  from  taxation. 226-227 

certificates  of  indebtedness, 20S  ;  Commercial  Brokers,  r 

transfer  of  certificates 208;  tax  on, 18 

certificates  exempt  from  taxation 208  /  Commcrcinl  Agents, 

auditor  in  trans  Mississippi  department  to  ;  appropriation  for, 200 

receive  and  file  evidence  of  claims  against  ;  Commissaries, 

the  government,  under  acts  of  August  30,  j  not  to  employ  or  retiin  in  employment  per- 

1S61,  and  March  17,  1802, 231-232  '  s  >ns  ablo  to  perform  active  service  in  the 

Cleburne,  Major  General  Patrick  R,  field,... 212 

thanks  of  Congress  to,  and  his  command,..  242;  .    penal.y, 

/  Commissary  Department, 

Clerical  duty,  approp'riat  on  for 199 

compensation  allowed  soldiers  detailed  for  >  certain  clerical  and  other  duties  in,  to  be 

clerical  duty,  in  Richmond, ,250  performed  by  persons  unable  to  perform 

Clerks,  /  active  sei  vice  in  the  field, 212 

employment  of,  by  agent  of  treasury  de-  {  who  may  be  detailed  fur  such  duties,...  212 

partment  west  of  the  Mississippi  river  ...  170  <  Commissary  General, 

their  salaries, 176  J  to  provide  for  su.-tenance  of   prisoners  of 

appointment  of,  for  treasury  note  bureau,...  178  \  war 194 

postmaster  general  may  assign  or  appoint  ;  Commissary  Stores, 

additional  clerks;  compensation, 184  i  commissioned  and  warranted  officers  of  the 

salary  of  cleiks  in  the  office  of  any  assist-  J  navy  allowed  privilege  of  purchasing,....  191 

ant  treasurer  or  depositary.; 191  {  Commissioner  of  Taxes, 

saiary  of,  in  the  treasury  departmental  Co-  ;  appointment  of  cbief  clerk   for  his  office; 

lumb'a,  South  Carolina,  increased,... .191-192  i  salary, ^227 

may  be  assigned  to  duty  in  auxiliary  bu-  ;  to  devise  the  form  of  making  returns,  and 

reaus  of  tbe  war  department,  west  of  tho  }  establish  system  for  the  assessment  ai  d 

Mississippi  river, 202  j  collection  of  taxes 229 

salary, -03  t          disbursing  clerk  in  bis  office  to  make  pay- 
not  to  he  liable  to  military  duly, 203  }  ments  to  referees  and  witnesses, 228 

appointment  of  chief  clerk  fo»  office  of  com-  [  Commissioners 

missioner  of  taxes, 227  ',  oatu  required  of  commissioners  under  tho 

compons.tion 227  <  impressment  act, 192 

appointment  of,  for  tho  two  bureaus  estab-  <  ower  ofj  to  summonand  examine  wit- 

lished  in  trans-M  ssi>sippi  department,...  232;  nesses .  ..   192 

compensation 232  Z  tQ  fHrnish'statemen't'of  value  of  prop- 

appointment  <f   two  additional  clerks  for  ;  erty  impressed  192 

the  navy  depariment, 232  ;  'commissioners  and  Secret'aHe'e," 

salaries,... ...............  232  ;  arpr„priation  for 200 

compensation  of  soldiers  detailed  for  clen-  ;  Commission  Merchants, 

cat  duty  m  Richmond,.    2=0  ;  ^        

duties  or,  in  certain  dep;irtinents  not  to  be  ? 

performed   by   persons   able  to   perforin  /  Commutatiov , 

active  service  in  the  field, 212  {  by  producers  of  sweet  potatoes, 171 

salt  pork  received  in  commutation  Jor  tbe 
tax  in  kind  on  bacon, 171 


Clothing. 


commissioned  officers  of  the  army  allowed  j  commutation  value- of  rations  of  sick  abd 

to  purchase  cloth  ng,  pi*  cloth  for  cloth-  ',  wounded  and  of  employees  in  the  hos- 

iQS I9?  i  pitals,  to  be  fixed, 187 

at  what  prii-e. 193  <   ~ 

privates  to  be  first  supplied ^Compensation, 

only  one  suit  per  annum,  allowed,.; 193  act  °f  May  h  1863>  providing  for  Ihe  pay 

allowed  free  negroes  and  slaves  performing  of  non-commissioned  officers,  &e.,  on  de- 

duties   with  the  army  or  in   connection  Jalled  or  detached  service,  continued  in 

with  the  military  defences, 235  ;  ,    "ei V. ""', }H 

i,  ot  third  auditor  of  the  treasury, l/o 

Collectors  of  laxes,  j  aet  of  0ct.  13.  ls62,  increasing"  tho  pay  of 

State  and  district  collectors;    how  appoint-  j  certain  officers  and  employees  continued 

ed,  227;  in  force, 173 

their  general  duties, 227  ;  of  agent  of  tbe  treasury  department  west  of 

bond, 227/  Mississippi  river,  and  clerks  in  his  em- 

oaih  of  office, 227  I  ploymenf, 176,  184 

district  collectors  to  make  out  two  general  /  of  civil  officers  and  employees  in  the  Pres- 

tax  lists 227'  ident's  office  and  in   the  executive  and 

State  collectors  to  prescribe  the  form, 228  {  legislative  departments,  at  Richmond,  in- 

oompensation  of  district  collectors, 228  I  creased, 176 

m»y  compel  attendance  of  witnesses, 228  f  of  the  master  armorer,  at  Richmond, 178 


yi 


INDEX. 


Compensation,  (continued.) 

of  chief  of  treasury  note  bureau, 

of  clerks  and  employees  in  said  bureau, . .178- 

of  agent  of  the  post-office  department  west 
of  the  Mississippi  river,  and  clerks, 

of  officers  and  privates  who  hare  perform- 
ed staff  duty, ; 

of  assistant  paymasters  of  the  volunteer 
Davy,. 

of  tbe  treasurer  of  the  Confederate  States,.. 

of  assistant  treasurer  at  Charleston 

of  depositaries  of  the  treasury, 

of  clerks  in  the  office  of  any  assistant  treas- 
urer or  depositary 

increased  salary  allowed  clerks  and  em- 
ployees of  the  treasury  department  at 
Columbia,  South  Carolina 191- 

for  publishing  the  acts  of  ihe  third  session, 
first  Congress *. 

for  meat  impressed  for  the  am  y. 

of  clerks  appointed  or  assigned  to  duty  in 
auxiliary  bureaus  of  the  war  department, 
west  of  the  Mississippi  river 

cf  disablel  officers,  &c.,  retired  or  discharg- 
ed from  the  service,  to  continue  t  *  the 
end  of  the  war, 

cf  military  storekeepers. 

Of  assessors  of  taxes  in  kind, 

cf  the  assessors  of  taxes, 

of  district  tax  collectors,    v 

cf  chief  clerk  ot  commissioner  of  taxes,...' 

of  relerees  under  the  '*  act  to  lay  taxes.  *fce., 

of  w  trjessec  under  same  act, 

of  witnesses  attending  courts  martial  or 
military  courts;  by  whom  payment 
made* 

of  route  and  special  agents  in  tbe  post-of- 
fice department  may  be  increased, 

of  chief  officers  of  the  bureaus  in  trans- 
Mississippi  department, 

of  clerks  in  said  bureau, 

of  two  additional  clerks  for  the  navy  de- 
partment  

cf  officers  and  enlisted  men  of  engineer 
troops, 

of  public  printer, 

of  judges  of  district  courts  of  Virginia,.... 

of  soldiers  detailed  for  clerical  duty  in 
Richmond, 

Comptroller, 

bureau  of  comptroller  established  for  the 

trans-Mississippi  department. 

appointment  of  chief  officer. 

his  duties,...' 

GiwfectioneT&f 


„07ipres$, 

vacancies  in  representation  of  any  Indian 
nation  in,  how  filled, 

as  to  elections  for  repretentatives  in,  from 
Missouri  and  Arkan.-as,  £ee  Elections, 
and, ITS, 

time  fixed  for  meeting  of  next  regular  ses- 
sion,  

delegate  to.  from  Arizona  territory,  to  be 
elected  to  serve  until  his  successor  be 
elee'ed  and  qualified. 

contract  for  publication  of  the  acts  of  Con- 
gress in  the  public  gazettes 

appropriation  fur  pay  and  mik-jge  of  mem- 
bers  

payment  of  mileage  and  salary  t  •  members 
elect  of  second  Congress, 


178 

i;y 

184^' 

■i 

185 

185  \ 
191  5 
191  4 
191  ) 

191  j 

192 

194  \ 
196  I 

> 
> 

203  j 


203  X 

204  J 
226  t 

228  t 
22S  > 
l1  .'7 
22S  ', 
228  \ 


230  > 

230  \ 

231  i 

232  I 

232  > 

233  i 

237  i 

238  < 

250  i 


230  ', 
230  5 

230 : 

219 ; 
i 


172  ( 


189  \ 
178  I 


191 


194 


197  i 

203  \ 


Congress,  (continued.) 

address  to  the  people  reported  by  joint  com- 
mittee, adopted  By  Congress  and  ordered 
to  be  printed,  with  the  names  of  the  mem- 
bers   251 

Conscription.     See  Army — Enrolment. 
Conscription,  Bureau  of, 

appropriation  fur, 199 

Conscripts, 

companies  of  engineer  (roops  may  be  form- 
ed or  recruited  from, 233 

Conscript  Service, 

persons  not  able  to  perform  aet've  service 
in  the  field  not  to  be  employed  or  retain- 
ed in  the  conscript  service, 212 

Consignees, 

additional  oath  required  of, 181 

Cooks, 

appropriation  for, 199 

Corporations, 

tax  on, 221 

Cotton, 

txportation  of,  prohibited 181 

certain  certificates  issued  by  secretary  of 
the  treasury  receivable  in  payment  of  ex- 
port duties  on, 185 

tax   on  cotton   des  royed  by   order  of  the 

government,  remitted, 188 

received  as  tax  in  kind  10  be  d:stributed  to 

agents  of  secretary  of  ihe  treasury 225 

appropriation  for  miking  purchases  of. 199 

Counterfeit  treasury  notes, 

provision   for   the   relief  of  public   officers  . 

against  receipt  of,  extended 177 

relief  uf  offi  ers  on  account  ol  receipt  or 
deposit  of  forced  or  counterfeit  treasury 

nates,.., 229 

Courts  Martini,      » 

sixty-fifth     article    of     war     relaiing    to, 

amended 195 

jurisdiction  in  cajses  of  drunkenness  by  of- 
ficers of  the  army,  conferrelon  general 

o  urts  martial...... 234 

power  conferred  on,  to  summon  witnesses,..  229 
Courts.     See  District  Courts, 

appropriation  for  incidental  and  contingent 

excuses  of, 201 

Creditors, 

claims  of  certain  public  creditors  may  be 

paid  in  certificates  of  indebtedness, 208 

transfer  of  certificates, 208 

certificate  exempt  from  taxation, 2C8 

Crimes  and  Punishments, 

procuring,  aidi-  g  and   assisting  persons  to 

desert  from  the  army 174 

concealing  or  harboring  deserters, 175 

purchasing  from  a  s  ldier  bis  arms,  equip- 
ments, rations  or  ciothing,  or  any  prop- 
erty belonging  to  the  Confederate  States 

or  any  officer  of  soldier, jv 175 

dealing  in  the  paper  currency  of  the  United 

States ". 183 

punishment  of  officers  of  the  army  convict- 
ed of  drunkenness, _  234 

Crops, 

tax  in  kind  on  crop?  taken  or  destroyed  by 
the  enemy,  to  be  remitted,. 18S 

Currency, 

dealing  in  tbe  paper  currency  of  the  United 

States,  prohibited 1S3 

prosecution  of  offender 183 

forfeiture,  fine  and  imprisonment, 183 


INDEX. 


vii 


190 
190 


219 


Currency,  (continued.) 

judges    to   give    tbia   aofc   specially  in  ? 

charge  to  grand  juries, 1S3  ? 

act  uot  to  apply  to  persons  acting  in 

behalf  of  the  government 183  j 

reduction  of, -Z05-20S  j 

•Custom  House  Officers, 

may  seize  goods  imported  contrary  to  law,..  180  ' 
power  given  to  collector  to  take  into  custo- 
dy   curtain    articles,    the   exportation    of 

which  is  prohibiied, ; 182  > 

not  to  permit  the  articles  to  be  removed  jl 

until  bond  shill  have  been  given,.,..  182  jj 

powers   conferred   to   be   exercised  in  jj 

conformity  to  instructions, 1S2  ,' 


D. 


Davis  Guards, 

thanks  of  Congress  to,  for  the  defence  of 

Sabine  Pa.  s,  Texas, 242 

Sealers, 

tax  on  dealers  in  liquors, 216-217 

retail  dealers, 217 

wholesale  dealers, 217 

Deceased  Soldiers, 

final  statements  of  deceased  soldiers  to  be 
obtained  from  the  officers  in  command  of 

companies,  by  State  agents,.". 

whero  such  statements  to  be  filed, 

Dentists, 

tax  on, , 

Departments.     See  the  several  head*, 

salaries  of  civil  officers  and  employees  in, 

at  Richmond,  increased, 

Depositaries, 

of  treasury;  salaries  increased, 

Depositories, 

may  be  increased,....". 

banks  of  the  States   may   be  employed   as 

depositories, 

Deserters, 

procuring  or  ass  istin  g  persons  to  desert  from 
the  army  or  concealing  or  harboring  de- 
serters; how  punished, 

Detailed  Service, 

pay  of  non-commissioned  officers,  musicians 
and  privates  employed  on  detailed  or  de- 
tached service,  continued, 

Detailed  Soldiers, 

compensation  of,  performing  clerical  duty 

in  Richmond, 

daily  wages  of,  not  liable  to  taxation  as  in- 
come,  

Details, 

detail  of  field  officers  aB  members  of  mili- 
tary courts, .... 

bodies  of  troops  or  individual  between  cer- 
tain ages  may  be  detailed  to  perform  du- 
ties as  provost  and  hospital  guards,  clerks, 

Ac, 

President  may  detail  artisans,  mechanics  or 

persons  of  scientific  skill, 

may  grant  details  in  certain  case?,...... 

secretary  of  war  may  exempt  or  detail  per- 
sons on  account  of  public  necessity  and 

to  insure  production  of  provisions, 

may  grant  details  to  overseers,  farmers  I 

orplanters 214  ( 

compensation  of  soldiers  detailed  for  cleri-  ? 

cal  duty  in  Richmond, 250  ' 

7 


175 


172  j 


250 
251 


183 


212 


212 
215 


214  I 


D  gesl  of  the  Laws, 

con  mittoo  on  printing  to  havj  printod  for 
the  u?o  of  Congress,  Jjesicr  and  Broiia- 
well's  digest  of  the  law>  of  the  Confede- 
rate States 1RJ 

appropriation  for  preparing  the  uigest, 187 

Diplomatic  Books, 

appropriation  for  the  purchase  of,.. £00 

Disabled  Officers,  etc., 

to  be  retired  or  discharged  from  their  res- 
pective positions ....  203 

rank  and  pay  to  continue  to  the  end  of  tie 

war £03 

examination     before    medical    examining 

board, 203 

certificate  of  disability  required, .  2"3 

further  examination,  periodically, "03 

board  to  report  to  secrotary  of  war,...,.  £03 
on  failure  to  report  to  board,  pariy  liable  to 

conscription, 2$3 

what  duty  may  be  required  of  persons  re- 
tired or  discharged, £03 

when  relieved  from  disability  restored   to 

duty  in  their  several  commands, 203 

vacancies  caused   by  retirement  of  officers, 

how  filled, 203 

Discharges.     See  Furloughs  <md  Di:  charges, 
when    officers   of    the   army   may   be   dis- 
charged from  service, 232 

officers  discharged  for  incouipereney,  ineffi- 
ciency, &c,  entitled  to  trial  before  Sx- 

ining  Board, 232 

Distillers, 

lax  on, 217 

Distress, 

to  recover  value  in  money  of  tithe  in  kind,  2?.4 
by   whom   warrant   issued,  and   by  whom 

executed, 2£4 

sale  of  property  distrained,... ■...-.  224 

how  claim   of   yiird   party   determined    to 

property  distrained  for  taxes, 223 

District  Collectors  of  Taxes.  See  Collectors  of 

Taxes, 
District  Court*', 

exclusive  jurisdiction  conferred  on,  of  &I1 
o-'Stiiats  for  the  recovery  of  fines,  kc,  ui- 
der  the  act  to  impose   regulations  upon 

the  foreign  commerce, 182-183 

salaries  of  judges  of  district  i  onrts  of  Vir- 
ginia increased, '.  238 

D mrilas  [Texas)  Lattery, 

thank  i  of  Congress  to, 24!" 

Dowling,  Lieutenant  Richard, 

thanks  of  Congress  to,  and  his  command,...  242 
Drewn/s  Bluff, 

Ibanks  of  Congress  to  the  Virginia,  troops 

stationed  at, 243-244 

Drunkenness, 

jurisdiction  in  cases  of  drunkenness  by  offi- 
cers of  the  army,  taken  from  courts  of 
enquiry  and  conferred  on  military  coorta 

and  general  court3  martial, 234 

<  iti/.ens  may  report  officers  lound  drunk,...  234 
what  facts  may  be  proved  on  the  trial,  with- 
out special  charge, 234 

punishment, 234 

Duties, 

certificates  issued  by  the  Secretary  of  tha 
Treisury  for  the  interest  on  the  register- 
ed stock  issued  under  the  act  of  Februa- 
ry 28,  1801,  receivable  in  payment  of  ex- 
port duties  on  cotton, 195 


Vlll 


INDEX. 


Duties  (Continued.) 

import  and  oxport  duties  pledged  for  the 
payment  of  the  inteiest  on  the  bonds  au- 
thorized by  the  act  of  Feb.  17,  It  04,  2C6-207 

E. 

Eating  Iltmrce, 

tax  tm, 217  : 

Elections, 

In  Indian  Katirms. 
vacancies  in  the  representation  of  any  In-  ; 

dian  nation  iu  Congre  s  tilled   by  special 

election, 172  ; 

how  elcetion  to  be  held  aud  conducted,  172  ; 
In  /Ifi'tfittxijipi. 
for  representatives   in   Congress   to  be   by 

general  tcket, 173  ; 

Governor  to  commissi  oil  the  peu<  n  re  civ-  J 

ing  the  greatest  number  of  vote?, 174  ; 

when  election  to  be  held 174  ] 

by  what  officer**  aud  how  conducted, 174  ' 

qualification  of  voters 174  '■ 

Yfheu  citizens  allow*  d  to  vote  at  any  place 

of  voting  iu  the  State  or  in  the  camps  of 

the  army, 174 

how  election  conducted  when  held  in    the  < 

camps, 174; 

re'ums  of  elections  in  camjs, 174  - 

when  elections  in  c:>mps  may  be  he;d 174  '■ 

oaths  of  judges  and  clerks,  by  whom  ad- 
ministered,   174' 

oath  of  persons  concerned  in  holding  such 

election 174  j 

In  Arkansas,  $ 

for  representatives  in   Congress    to   bo  by 

general  ticket, 189 

(governor  to  commission  the  persons  reeei*--  j 

ing  the  highest  number  of  votes, ISO  \ 

special  election  to  supply  vacancies  in  rep-  \ 

resentation, 1S9  }t 

when  to  be  held 189  j 

when  gener.il  election  to  be  held 1S9  \ 

by  what  officers  general  and  special  elec-  / 

tions  held, 189 

how  conduced 189 

who  entitled  to  vote  and  at  what  p'aces,....  189  / 
when  ciiizi-ns  allowed  to  vote  at  any  place  / 

of  voting  in  said.  State  or  in  the  camps  of 

the  army 189  { 

judges  and  clerks  to  be  appointed  to  open  !/ 

and  hold  elections, 1P9  ) 

poll-books  and  returns 190  ' 

forwarding  of  returns  of  elections, li.Q  \ 

elections   prevented    by  public  exigencies,  J 

when  to  be  held, 190 

poll-books  and  returns 190  I 

oaths  of  judges  and  clerks;  by  whom  ad-  j 

m:nistcred, 190  > 

nature  of  oaths, 196  I 

Engineer  Bureau,  .  i 

officers  in  charge  of,  to  prescribe  the  num-  / 

her,  &c,  of   wagons,  pontoons,  &c,  for 

engineer  troops 233  j 

Engineer  Corps,  f 

appointment  of  additional  number  of  ofli-  j 

cers  id ?04 

number  ot  officers  in  each  grade  limited,....  204  j 
officers  of  engineer  corps  and  of  engineer  \ 

troops,  of  equal  rank,  may  be  trausferred,  234  '} 
Engineer  Department,  ) 

appropriation  for, 199  J 

Engineer  Tfttvps,  \ 

two  quartermaster  sergeants  allowed  each  j 

regiment  of, 204  ' 


Engineer  Troops,  (Continued  ) 

companies  of,  to  bo  organized, 233 

how  loDg  to  serve 233 

may  be  formed  from  consejipts  ai.d  volun- 
teers,    233 

of  what  persons  each  company  to  consist,...  233 

commissio  ed  officers 233 

vanancies  in  companies  how  tilled 233 

companies  organized  into  regiments 233 

field  and  stafi'  officers. 233 

original  vacancies  in  legimeuts  tilled  as  in 

companies 233 

rontoniers 233 

certain  vacancies'  nllid    by  pit  motion   iic- 

coruing  to  seniority, 233 

appo  ntment  if  field  officers. 233 

monthly  pay  of  officers  and  of  tn listed  men,  233 
engineer  bureau  to   prescribe  the  number, 

&c.,  of  wagons,  pontoons,  &c 233 

mounted    engiteer    troops     selected    from 

cavalry;  how  organized. 234 

officers  of  c  gineer  corps  and  of  the  engi- 
neer troops,  of  equal  ran'-,  may  be  trans- 
ferred,   234 

Enrollment, 

of  persons  between  the  ages  of  17  and  18, 

and  45  and  50, 211 

person  failing  tn  enrol  himself  placed  in  tLe 

service  f<-r  tte  war, 211 

such    persons   to   constitute    a   rt serve  for 

State  defence  and  detail  duty, 211-212 

Ensigns, 

appointment  of,  for  each  regiment  of  in- 
fantry,   234 

EUhnatcs, 

of  in(  ome  and  profits  to  be  given  ;  what  to 

set  forth, 221 

not  to  include  product- ot'hind  taxed  iu  kit-d,  221 
reft  rees    to  be   selected  where    assessor  i* 

dissatisfied  wilh  estimate, 222-224 

to  be  made  of  value  of  neat  cattle,  horses, 

Ac, 224 

of  articles  due  as  a  tax  iu  kind 225 

of  incomes,  Ac,  and  statements  of  taxes  to 
•be  delivered  by  assessor  to  collector  of 

taxes  and  receipt  taken, 226 

estimate  and  valuation  of  property,  coin, 

Ac,  how  made, 228 

Evidence, 

auditor  in  trars-Mississippi  Department  to 
receive  and  file  away  evidence  of  claims 
against  the  Government,  under  the  acrs 
of  Aug.  30, 1*61,  and  March  17, 1862,231-232 
Examining  Boards, 

persons  relieved  or  discharged  from  service 
on  account  of  disability  t  -  present  them- 
selves for  examination,  and  periodically 
Jor  re  examination  before  medical  ex- 
amining boards, , 203 

certificate  of  disability  from  board  re- 
quired,   203 

board  to   rtport  result   of  examination   to 

Secretary  of  War 203 

Secretary  of  War  to    make  rules    tor   the 

boird, 203 

officers  of  the.  army  di.-charged  from  service 
entitled  to  trial  before  examining  board,..  232 
Exempts, 

former  exemption  l».ws  repealed 213 

persons  exempted  from  militaryserv.ee,....  213 

those  unfit  for  m  litary  service, 213 

Vice-President 213 

members  and  officers  of  Congress  a  d  the 
State  Legislatures  and  certain  other 
Confederate  and  State  officers, 213 


INDEX. 


IX 


Exempts.  (Continued,) 

minister^  wf  religion, 213 

superintendents  and  physicians  of  asy- 
lums,   213 

editors    of    newspapers    and     iheir    im- 

p  oyees , 213 

public  priuter  and  j  .jti.ru  y.n  :u  printers,..  213 

apo-hojarics, ™ 223 

pbysicitus, 213 

pros  dents     and     teachers    of    colleges, 

schools,  &G., 213 

superintendents    of  hospitals,  physicians 

ami  nurses 21 3 

overseers  and  agriculturalists, 213 

Secretary  of  War  may  exempt  or  detail 
other  persons  on  account  of  public  ne- 
cessity nd  to  insure  production  of  pro- 
visions,    214 

in  ly  grant   exemptions    or  details  to 

overseers,  firmers  or  planters 2!5 

President  and  other  officers  and  em- 
ploye s  of  railro  nl  eo  npaiies, 214 

contractors  for  carrying  the  ui  ills  and 

orivers  of  post  coaches  an  1  hacks.  215 
President  au  horized  to  grant  dctai  s 

in  certain  case- 215 

persons  discharged  from  the  army,  where 
no  disability  now  exist-,  no  longer  ex- 
empted irrm  ser/ice '. 211 

no  per.-on  exajapted  from  mditiry  strvi  e 
by  r.-ason  of  hiving  furn  she!  a  substi- 

ture, 172,  211 

per -o us  exempted  on   ace  mut  of  religious 

opinions, 211 

Secretary  of  War  may  exempt  certain  free 
negroes  from  duties  with    tue  army  or  in 
connection  with  the  military  defence?,...  235 
pers  >os  exempt  from   th ;   payment  of  the 

tax  in  kind 223 

Exportation.     See  Exports. 
Exports, 

exportation  of  cotton,  tobacco,  <fcc.,  prohibi- 

te  I ;  pemlty, 1S1 

perm  t  required  before  pu'ting  on  board  any 
ship,  vessel,  &c  ,  any  of  the  articles  pro- 
hibited,    '82 

bond, 1S2 

power  given  to  <-o!leeinr;  and  other  officers 
to  take  any  of  the  articles  into  custody,..  182 
not  to  permit  the  same  to   be  removed 
until  bond  shall  hiive  been  given,....  182 
in  actions  against  offieers  and  their  agents 

they  m  ty  p  e  id  the  general  issue, 182 

when  unsolved  from  responsibility, 182 

redress  to  persons  aggrieved,  1S1 

the  Confederate  Slates  may  export  any  of 

the  articles  enumerated, , 1S2 

exclusive  jurisdiction  conferred  up  n  the 
district  courts  of  all  actions  :-risingundcr 
this  act  for  the  recovery  of  fines,  forfeit- 
ures and  penalties 182-183 

President  may  employ  military  i  r  naval 
force  to  prevent  violations  of  this  act, ...  1S3 


Fiduci  trie*,  (.continued. ) 

in  l*mnfned  for  payment  of  taxes,. 
Field  OJJfceiS, 


'223 


)  uet  Mt  or,  a*  mem  ti 

j  Fiw.st  Forfeitures  an  t 


pj/ia'ties. 


Farmers, 

tax  in  kind  on, 222- 

Fecs, 

for  executing  distress  warrant  for  taxes  .... 
Fiduciaries, 

answerable  for  all  things  required  in  order 
to  assessment  of  property,  Ac,  under 
their  control  and  the  taxes  thereon, 


225 
224  : 


226 


fl  procuring  or  aiding  persons  to  d  ;sert  from 
the  arm  / ;  concealing  or  harboring  desert- 
tors;  or  purcha-iig  fr  <m  a  soldier  his 
arm  3,  #c,  punished  by  fin.i  and  impris- 
onment,   174-175 

<!  certain' articles    and    the   vessels,    &c  ,    in 

which  imported,  forfeited, 180 

<  owner  to  forfeit  and   p  y  double  the   value 

1  of  such  articles, 180 

2  penalty  for  importing  or  landing  any  of  ihe 
?  articles  prohibited  o mil  ted   in  the  mani- 

i  fest,  or  entry,  or  without  permit ...  180 

','  pen  ilt y  for  concealing  or  buying  any  such 

(  goo  Is 180 

('  penal  ies  and  forfeitures;  how  -ued  lor  and 

(  recovered;  how  m  ti gated  and  remitted,.  181 

/  pe  ialcy  for  exporting  cotton,  tobacco,  &c.Jt  181 

persons   dealing    in   p  per  currency  of  tho 
>  United  States  subject  to  fine,  forfeiture 

J  an  I  imprisonment, 183 

5  penalty  againsl  ce  tain  officers  for  .employ- 

ing   or   ret  lining    in    their   employment 
persons  able  to  perform  active  (service  in    . 

thefie'd, 212 

J  pen  iky  against  dep  trtmtnt  or  district  oom- 

m  tnder  for  failing  to  relieve  such  officers 

from  duty  and  having  them  tried, 212-213 

penalty  against  witnesses   foi    dis'bedtence 

of  summons, 230 

Florida, 

new  post  routes  established  in, 187 

thanks  of  Congress  to  the  oHic  rs  and  men 
of  the  second  Florida  regiment, 240 

Forage, 

ehtplains  in  the  army  entt'ed  to  forage  for 

one  horse, 175 

what  offieers  enticb  d  to  forage  for  only  one 

horse,  except  when  on  field  service, 193 

received  as   lax  in   kind,  under  control   of 

Secretary  of  War, 225 

when  Secretary  of  War  in  ay  sell  iho 
same  an  1  pay  the  proceeds  into  the 
treasury, 225 

Foreign  Commerce.     See  Exports, 

■regulations  imposed  upon  ihe  foreign  com- 
merce,  181-183 

Foreigners, 

on  what  incmos  taxed, 221 

Forfeitures..   See  Fines,  Forfeitures  and  Penalties. 
Forgery  and  Counterfeiting, 

exieusion  of  the  provision  for  the  relief  to 
public  officers  ag  .inst  the  receipt  of  coun- 
terfeit tre  t-ury  notes, 177 

relief  of  officers  on  account  of  receipt  or 
deposit  of  forged  or  counterfeit  treasury 

note', ,;..  229 

Forrest,  General  N.  B , 

thanks  of  Congress  tj, 250 

Free  Negroes, 

male  free  negroes  and  other  free  persons  of 
color  held  liable  to  perform  duties  \vithythe 
army  or  in  couneeti'.n  witti  tbe  military 

defences 235 

rations   clothing  and  compensate  a, .235 

who  may  be  exempted,  235 

impressment  of,  authorized, 236 

to  be  in  equal  ratio  in  same  locality, 236 


INDEX. 


Appropriation  for  fuel  for  steamers,  navy 

yards  and  stations, 

for  pot-t-orfice  building,  Richmond  city, 
allowed  c<,mmir6i"ned  and  warranted  offi- 
cers of  the  navy 

Furloughs  and  Discharges, 

way  be  granted  to  sick  and  wounded  sol- 
diers m  hofpials  :  for  what  time, 


G. 


Hospitals,  (continued.) 
J  what  hosjjilal  accommodations  allowed  sick 

209  J  and  wounded 243- 

20 L  '/  incomes  of,  exempt  lroni  taxation, 226-227 

J  Hotels, 

191  }  tax  on 217 

j  House  of  Representatives, 

appropriations  fur, 197,  19& 

194%  • 

I. 


President  may  appoint  oae  general  foreom-  2 

mand  of  traDS-Mississippi  department,...  195  \ 

taay  appoint  lieutenant    generals    for  the  I; 

.    command  of  any  one  of  the  milit  ry  de-  |> 

pertinents, .*..  195  / 

bow  long  to  bold  their  rank 19J  / 

when  to  resume  their  former  rank, 195  / 

Georgia, 

lpw  post  routes  established  in, 186  £ 

Georgia  Troops, 

thanks  ot  Congress  to. : 2J6  f 

to  third  Georgia  regiment, 244  \ 

Govornment,  j 

appropriations  for   the  support  of,  for  tbe  5 

fiscal  y trending  June  30,  l$G4,..197-2u2,  234  \ 

Grand  Juries,  J 

aotfco  prohibit  dealing  in  the  paper  currency  / 

of  the  United   States   to  be  given   spec-  j 

tally  in  charge  to, 183^ 

Guards,  lt 

duties  of  provost  and  hospital  guards  to  bo  \ 

performed  by  persons  unable  to  perform  X 

tictive  service  in  tbe  field, 212  J 

who  may  bo  detailed  for  such  duties,...  212  J 


H. 


Habeas  Corpus, 

privilege  of  writ  of,  suspended;    in  what  J 

eases, 187-188  J 

President  to  cause  proper  officers  to  inves-  < 

tisjate  the  cases  of  persons  arrested, 188  / 

d1  siring  the  suspension  no  officer  compelled,  i 

in  answer  to  t^ewrit,  to  appear  in  person  / 

ot  to  return  the  body  of  any  persun  de-  i 

taiaod  by  him, 189  j 

upon  tbe  certificate  of  the  officer  that  such*  \ 
•person  Is  detained  by  him  as  a  prisoner,  J 

further   proceedings   under   tbe   writ    to  J 

coi8l>, 189  < 

tow  long  act  to  continue  ia  force, 189  ] 

Hart's  Battery,  } 

thanks  of  Congress  tn,  of  Hampton's  legion,  I 

fiouth  Carolina^ volunteers, 245  { 

Hogs, 

account  of  slaughtered  hogs  to  bo  exhibited  f 

to  assessor , 224  i 

b?.con  may  be  delivered  as  an  equivalent  j 

for  pork, 224  \ 

Horses,  1 

Appropriation  for  horses  killed  in  battle,..,.  199  i 

tax  on 224  J 

UofspitolSf  <; 

period  of  disability  wbt  h  entitles  sick  and  jj 

wounded    soldiers    in    hospitals    to   fur-  jj 

koghs,  extended  to  sixty  days, 194  *J 

fvrlougUs  may  be  granted  for  same  time,,..  194:  -' 


Importation:.     See  Imports. 
Importers, 

additional  oath  required  of,,. „ 181 

Imports, 

importation  of  certain  articles  specified  in 

'  schedules  A.  B.  C.  D.  and  E.  of  the  act 
of  May  21,  1861,  prohibited 179 

manufactures  of  metal  designed  as  orna- 
ments, not  admitted,...,, 180 

maximum  foreign  prices  to  be  prescribed,  at 
and  within  which  importations  of  goods 
made  of  cotton,  wool,  flax,  Ac,  Dii'y  be 
made, 180 

importation  for  the  use  or  account  of  the 
C.  S.  or  either  of  them,  to  be  without  res- 
triction,    180 

act  not  to  apply  to  articles  shipped  before 
March  1,  1864,  arriving  after  that  day,...  180' 

articles  imported  in  violation  of  the  aot 
and  tbe  sbip,  vessel,  &c.f  iu  which  import- 
ed, forfeited, 180 

owner  to  forfeit  and  pay  double  the"  value 
of  such  articles 180 

penalty  for  importing  or  lauding  any  of 
the  urtictes  prohibited  omitted  in  the 
mauifest  or  entry,  or  without  permit, 188 

officers  of  the  customs  may  seize  goods  im- 
ported contrary  to  the  act 180 

penalty  for  concealing  or  buying  any  Buch 
goods, 180 

additional  oaths  required  of  masters  of 
vessels,  importers,  consignees  or 
agents 180-181 

penalties  and  forfeitures,  how  sued  for  and 
recovered;  how  mitigated  and  remitted,..  181 
Impressments, 

Of  Property  Generally, 
property  impressed  for  public  use  to  bo  paid 
for  at  time  of  impressment  according  to 

valuation,  unless  appeal  betaken, 192 

officers  making  the  impressment  to  indorse 
on  the  appraisement  his  approval  or  dis- 
approval thereof, , 192 

may  appeal  from  decision  of  appraisers, 192 

judgment  of  commissioners  to  be  final, 192 

during  peodencv  of  appeal  property  to  be 

held  by  the  officer 192 

right  of  appeal  to  owner  of  the  property,...  192 
power   of  commiss  oners   to    summon   and 

examioe  witnesses, 19? 

to  furnish  owner  an^  impressing  officer  with 
statement  of  value  of  property  impressed,  192 

oath  of  commissioners, 192 

what  slaves  not  to  be   taken  tor  public  use  - 

without  consent  of  the  owner, 192 

no  affidavit  required  of  owner  that  pr  per- 
ty  was  raised  or  purchased    by  him   for 

his  own  use,.... 192 

impressment  not  ulluwed  f  .r  the  use  of-con- 

tractors  with  the  Government 193 

no  apppeal  allowed  impressing  officer  from 
decision  of  local  appraisers, 193 


INDEX. 


XI 


Impressments,  (continued.) 
,         Of  Meat. 
when  impressment  of  meat  for  the  use  of 

the  army  may  b^  made, 196 

just  compensation  to  bo  made 196 

power  to  dirtcr.  such  impressment  conferred 

on  Secrcary  oi  W.  r, 196 

to  what  extent  he  may  reduce  (he  supplies 

of  individuals, 41 196 

how  to  exercise  the  power, 196 

notice  to  owner  of  meat, 196 

service  of  notice, 190 

on  service  of  notice  owner  to  hold  the  meat 
subject  to  the  claim  of  the  Confederate 

States i 196 

compeosation, 196 

when  possession  to  be  delivered  to   the  im- 
pressing officer, 196 

quantity  of  meat  and  just  compensation  for 

tho  same,  how  ascertained, 196 

assessors  to  be  appointed, 196 

their  duties, 196 

their  decision  conclusive, 196 

when  assessors   disagree   a   third   person 

m  iy  be  appointed, 196 

certific  ite  requi  ed  of  impressing  officer  in 

caSe  of  impressment,... 196 

tile    certificate    made    evidence    of    claim 

against  the  Coufederate  States,: 197 

by  whom  claim  to  be  paid, 197 

Of  Slaves  and  Free  Negroes. 
of  slaves  to  perform  duties  with  tho  :irmy  or 
in  connection  with  the  military  defences 

of  tho  country, 235 

rations  and  clothing  allowed, 236 

value  of  slaves'  to  be  paid  in  the  event 

of  their  loss, 236 

when  slaves  not  to  be  impressed 236 

free  negroes  to  be  fir?t impressed, 236 

how  many  staves  liable  to  imorefement,  236 

"  o'rditaU«w:v| 236 

ibipr.dSfmeuts  to   Ue  in  equal  ratio 

in  same  localily, 

Incomes, 

when  to  be  assessed, 

deductions  allowed  from, 220 

tax  on, 

dividends    to   stockholders    of  joint   stock 
companies  not  to  be  estimated  as  a  part  \ 

of  their  income , 221  ' 

estimate  of,    to    be   given    in;  what  to  set  ( 

forth, 221 

not  to  include  products  of  land  taxed  in  kind,  221  I 
estimate  of,  to  be  delivered  by  the  assessor  '' 

to  tlie  collector  and  his  receipt  taken, 226  \ 

of  hospitals,  asylums,  churches,   Ac,  ex-  I 

empt  from  taxation, .-..  227  ' 

on  whatincome  foreigners  taxed, 221  / 

gross  sale  of  beeves  allowing   certain   de-  '/ 

ductions  taxed  as  income 224  j 

daily  wages  of  detailed  soldiers  and  other  / 

employees  of  tho  Groverome-  t  not  liable  / 

to  taxation  as  income, 251  J 

Indian  Affairs,  i 

appropriation  for, 199-201  t 

Indian  Nations,  > 

vacnneies  in  representation  of,  in  Congress,  J 

filled  by  special  election, 172  ? 

appropriation  for  Cherokee  Nation, 175  / 

for  interest  due  Choctaw  Nation, 235  J 

Infantry,  \ 

appointment  of  ensign  for  each  regiment  of,  234  / 
Inns,  | 

tax  on, *  217 


Invalid  Corps, 
I  disabled  officers,  non-commissioned  officers, 

musicians,  privates  arid  seamen  to  bo  re- 
lieved or  discharged  from  their  .'espoetive 

positions 203 

\  rank  aDd  pay  to  ooutiuuo  to  the  end  of  the 

war 2,03 

Al     examination     befure   -medical     examining 

^         boards 20* 

>           certificate  from  board  of  disability  required,  203 
|          persons    retired  or   discharged    to   i  resent 
themselves,  period  cally,  for  further  ex- 
amination,   203 

)  board  to  report  result  to  Secretary  of  War,  20$ 

|  on  failure   10   report  to  board,  party  liable 

to  conscription, 203 

J  what  duty  may  be  required  of  porsons  re- 
tired or  discharged,^ >..  203 

J  when  relieved  from  disabi  ity  to  be  restored 

I  to  duty  in  their  commands, 203 

/  Secretary  of   Wur  to  make  rules    for   the 

medical  examining  board?,  203 

/  vacancies  created   by  retirement,  of  officers, 

how  filled, 203 

) 

)  Joint  Stock  G'ompa?iies, 

\  tax  on, 221 

)  Judges. 

\  may  be  assigned  from  one  military  court  to 

another, 173 

ff  when  field  officers  may  be  detailed  as  j  udges 

\  of  military  courts, 183 

',  to  give  specially  in  charge  to  grand  juries 
the  act  to  prohibit  dealing  in  the  paper 
currency  of  the  United  States, ?1S3 

1  of  military  court  in  north  Alabama  to  give 

noiiee  of  time  and  place  of  holding  eo'urt,  186 

appropriation  for, 201 

salaries  of  judges  of  district  court  of  "Vir- 
ginia,   238 

',  Judicial  Divsians, 

j!  county  of  Noxubee,  Mississippi,  attached  to 

southern  judicial  division  in  said  State,...  204 
\          salaries  of  judges  of  district  court  of  Vir- 
ginia,   238 

J  Jugglers, 

j  tax  on, 213 

\  Jurisdiction, 

exclusive  jurisdication  conferred  on  the 
district  courts  of  all  actions  that  may 
arise  under  the  act  to  impose  regulations 
upon  the  foreign  commerce,  for  the  re- 
*  covcry  of  fines,  forfeitures  and  penal- 
ties  182-483 

of  military  court  established  in  north  Ala- 
bama,    186 

of  miliary  courts  where  two  or  more  army 

corps  are  united  in  the  same  army, 194 

of  military  courts  extended  to  all  offenders 
below  the  grade  of  Lieutenant  General,..  195 
Justice  Department, 

appropriations  for, '. 198,  200-201 


Lamar,  Colonel  T.  O., 

■-  thanks  of  Congress  to,  and  his  command,...  241 
Landlord  and  Ttnant, 

when  landlord  or  lessor  released  from  tho 
obligation  to  include  rent  in  kind  in  his 

income, 224 

Laundresses, 

appropriations  for, , 200 


xu 


INDEX. 


Laws  of  the  Confederate  Stales, 

apt  of  May  I.  t86<J,  providing  for  the  pay  of 
non-coin  missioned  ( facers  Ac,  on  de- 
tailel  or  detached  service,  continued  in 
for-etill  Jmuary  I.  1805 172 

act  ■  f  Oct.  13,  1862,  increasing  the  pay  of 
officers  and  employees  in  the  exteuiive 
and  leg  slative  departments  at  Kicb- 
mond,  continued  in  force 173 

ac<  of  Aug.  3  ',  1861,  gl,  requiring  ihe  At- 
torney General  to  report  to  Congress 
claims  against  the  C.  S  ,  repealed, 176 

act  of  May  1.  1863,  relating  to  the  receipt 
of  counterfeit  treasury  notes  by  public 
officers,  ex;ended  to  Janu  iry  1,  IS64-, 177 

dige-t  o',  by  Lester  aria  Bromwell.  to  be 
printed  for  the  use  of  Congre.-s, 1S7 

Attorney  Gerierul  mny  contract  fur  the 
publication    of    the  laws   in    ihe   public 

gazettes 194 

gazettes  printed  in  blahs  other  than 
lhostj  to  *bieh  they  belong  m  iy  be 
selected 194 

*  may  all'»w  such  compensation  as  is 
cquitab  c  for  i  ublishmg  ihe  acts  of 
third  session,  first  Congress" 194 

act  of  April  2l,  1862,  organising  bands  of 
partisan  rnngers.  repealed 202 

act  of  M  iy  1,  1863,  #X9,  stating  who  are 
eligible  to  ohVe  under  the  "  Aci  for  the 
assessment  and  colle  tion  t  f  taxes,*'  Ac., 
not  to  app'y  to  crate  Collectors 205 

act.  of  Feb.  27,  136  t,  to  reduce  the  currency, 
&c,  t>  he  adv.  riis  d  in  the  newspapers, 
and  publisbe  I  in  general  orders, 208 

f  rnaer  iaws  granting  t  xemptons  f.  om  uiil- 
i:ar-  service,  n pealed 213 

act  of  June  3  ',  1864,  increasing  compcusa- 
tion  of  civil  officers  aud  employees  in- 
executive  and  legislative  dei  artuients,  at 
Richmond,  construed  io  embrace  soldiers 
detailed  for  clerical  duty  at  Richmond,...  250 

act  of  May  I,  1863,  allowing  tax -payers  to 
pa\  taxes  in  advance  into   the  treasury, 

repealed, 20S 

Law^  ers, 

tax  on. 219 

Lee,  General  Robert  &, 

tbankd  of  Congress  Io,  and  his  command,...  237 

Legislative  Department, 

appropriations  for, 197,  198 

faster  and  Rromwll, 

digest  oi  the  laws  of  the  Confederate  States  j 

prepared  by  them,  to  be  printed  for  the         j 

use  of  Congress, 187 

appropriation  to,  for  preparing  the  digest,. „  187 
Liquors, 

tax  on 216-117 

Lists.     Sop  Estimates. 
Livery  Stable  Keepers, 

tax  on • 2 IS 

Lomax's  Cavalry  Brigad*, 

thanks  of  Congress  to, 24G 

Longstrert,  Lieutenant  General, 

thanks  of  Congress  to,  and  his  command,...  250 
Louisiana, 

new  pt. st  mutes  established  in 1S7 

thanks  of  Congress  to  the  Louisiana  troops 

in  the  army  of  Tennessee, 240  J 

Luxuries,  ) 

act  to  prohibit  the  importation  of,  or  of  ar- 
ticles not  necessaries  or  of  common 
use, 179-181 


M. 


Mail  Routes.     See  Post  Routes. 
Mails, 

contractors  and  drivers  of"  pnFt  coaches  and 
backs  for  carrying  the    inn ils    exunpted 

from  militarjtfcrvice, 215 

Manufacture*, 

certain  manufactures  not  to  be  imported,  179-180 
income  derived  from,  su' ject  to  taxation,...  220 

deductioi  3  allowed  from  the  income, 220 

tax  imposed  on, 220 

Marine  Corps, 

appropriation  for, 200 

Marshals, 

appropriation  for, -.  201 

Ma  sters  of   Vest>  els, 

additional  oath  required  of, 180 

Motions, 

appropriation  for, 200 

Me  Clung  s  Battery, 

thanks  of  Congress  to, 2-13 

McGowavxs  Bngade, 

thanks  of  Congress  to, 249 

Meat, 

as  to  impressment  of.  for  the  use  of  the  army. 

see  Impressment*,  and, It  6—197 

Mechanics, 

products  of  their  own  labor  sold,  exempt    * 

from  taxation. 217 

Medical  and  Hospital  Supplies,. 

appropriate  for, 200 

Medical  Department, 

appropriation  for, 199 

Merchants, 

tax  on, 217,  218 

Messirhgeis, 

appointment  of,  for  treasury  note  bureau,...  178 

their  salaries, 179 

appropriations  for, 197-200- 

Metal, 

manufactures   of,    designed    as  ornaments 

not  to  be  imported, * ISO 

Mileage, 

appropriation   for  milenge   of  members  of 

Congress^ 197 

payment   of,   to   members  elect    of  i*econd 

Congre  s, 203 

Military  Courts. 

President  may  assign  judges  from  one  mili- 

t. try  court  io  auu  her, 178 

detail  of  ticld  officers  as  members  of, 183 

President   authorized" to  estubli  h  a   mili- 
tary court  in  Norih  Alabama 1SG 

jurisdiction, ib6 

judges  to  give  notice  of  lime  aud  place 

of  holding  courts,..., 180 

whon  court  to  cease  to  exist, 186 

may  be  appointed  for  divisions  of  cavalry 
in  the  field,  and  for  each  Statu  withiu  a 

military  department, 193 

organization,  powers  aud  duties, 193 

appointircnt  of  members 193 

proceedings  and  jurisdiction  of.  where  two 
or  moro   army   corps  are  united    in   the 

same  army 194 

transfer  of  members  and  officers  of  mii.tary 

courts, 195 

jurisdiction    of,    extended   to   all    ulUnders 

below  ihe  grade  of  lieuun  nt  genera!,...  195 
power  conferred  on,  to  summon  witnesses,...  229 


INDEX. 


xni 


Military  Conrls,  (Continued.) 

jurisdiction  of,  in  cases  of  drunkenness  by 
offireis  of  the  arm}, 234 

Military  Hospitals. 

appropriation  for -00 

Military  Dipaitiiient. 

appoint  of  general  for  command  of  trans- 
Miss  ssippi  dep.  rtment 19a 

nppo  niumit  of  lieutenant  generals  for  any 

of  the  militaiy  dfpartmeLts, 195 

Military  Striate, 

persons   liable  to,  not   allowed  to   furnish 

substituios 172 

no  person  exempt  from   military  service  by 

reason  of  having  lurnithed  a  substiiute,..  172 
persons      ixuupt      from,      fee      Exempts. 

and, 211,213-215 

wbeo  offict-rs  lnay  he  tiseba'ged  from, 232 

officers  discharged  from,  for  incompetency, 
inefficiency,   &c,  euiitled  to  trial   before 

examining  board, ; 232 

Military  Stores, 

exportation  of,  prohibited,.....' 181 

Military  Stortkeeprrs, 

appointment  >t', 204 

pay  and  allowances 204 

bond, 204 

Mississippi, 

new  post-routes  established  in, 187 

county   of  Noxubee,   attached  to   southern 
judicial  division  division  in  said  S:ate....  205 
■  thanks   of    Congress   to    t*nth   Mississippi 

regiment 243 

to  sixteenth  regiment, 244 

to  thirty  seventh  regiment, 251 

Missouri, 

as  to  election    of  representatives  in    Con- 
gress,   in    tbc    State   of,    see    Elections, 

and, 173-174 

Molasses, 

exportation  of,  prohibited, 1S1 

Mules, 

tax  on, 224 

Musicians, 

retirement  and  discharge  of  disabled  musi- 
cians,   203 


N. 


Navy, 

ration?,  quarters  and  fuel,  or  commutation 
therefor,  allowed  commissioned  and  war- 
ranted officers  of  the  navy  191 

navy  t.fficers  allowed  privilege  of  purchas- 
ing commissary  and  quartermaster's 
stores, J91 

commissioned  officers  allowed  rations, 193 

as  to  retirement  and  discbaige  of  disabled 
seamen,  see  Invalid  cwjjtf,  and, 203 

appropriation  for  payment  of  allowances  to 
officers  of  the  navy, £35 

Navy  Department, 

appropriation  for, 19S,  200 

two    additional   clerks  to  be  appointed  for  j 

their  salaries 232 

Navy,  Secretary  of  the 

cer'ain  bonds  issued  to,  on'being  cancelled 
abroad  to  be  substituttd  by  other  hoods 

of  like  character 173 

appropriation  for  his  office, ,.198,200 


Navy,1  Secretary  of  the,  (continued  ) 

to  cause  tho   act  of  Febru-iry  17.  l.°G4,  to 
reduce    i ho  currency,  to   be  published  in 

general  orde  s, 203 

to    appoint    two    i.duiiiunal  uleiks  for    ihe 

Navy  Department, 232 

Naval  >  tores, 

exportation  of,  prohibited <-  1  SI 

appropriation  for  inakiug  puioh.ites  of, 199 

Necessities  and  Exigen 'den, 

appropriation  lur, ^ 200 

North   Carolina, 

new  post-routes  established  in 1 SG-1 S7 

thanks  of  Congress  to  tr  .ops  from, 239 

to  the  twenty-eghth  and  thirtieth  regi- 
ments  , 244 

to   the     fifteenth,    twenty-seventh   and 

thirtieth  regiments, 247 

to  tha   fifteenth    and    twenty-seventh. 

Cooke's  b.igade 247-248 

to  the  tkirty-soventh  regime.. t, 251 

Nurses, 

apppropriation  for, 199 


0. 


Oaths, 

of  persons  holding  ejections  for  representa- 
tives in  Congress,  in  Miss*  uri 174 

of  persons  holding  similar  elections  in  Ar- 
kansas,  ...  .'. '.?....  190 

additional  oaths  required  of  masters  of  ves- 
sels, importers,  consignees  or  ag.nts,  ISO,  181 

of  commissioners  under  toe  act  to  regulate 
impressments, 192 

of  asse-sois  of  t»xes  in  kind,. 22G 

of  State  tax  collectors, 227 

Odium,   Captain, 

tbanks  of  Congrcsa  to,  and  his  command,...  242 
Officers.     See  Compensation. 

act  of  May  1,  IS63,  providing  for  the  pay 
of  non-commissioned  officers,  &u.,  on  de- 
tailed or  detached  service,  continued  in 
force...- 172 

third  auditor  of  the  treasury  to  be  appoint- 
ed,   173 

act  of  ct.  13,  1862.  increasing  p<*y-of  cer- 
tain officers  and  employees,  continued  in 
force, 173 

appointment  of  agent  of  Treasury  Depart- 
ment west  of  the  Mississippi  river,  and 
clerks, 1C6 

increase  of  salaries  of  civil  iffieers  and  em- 
ployees in  the  Executive  and  Legislative 
Departments,  at  Richmond,    176 

provision  for  the  relief  of.  against  receipt  of 
counterfeit  treasurv  notes,  extended 177 

appointment  of  chief  of  treasury  note  bu- 
reau,   173 

e'erks  and  messengers, 178-179 

officers  of  the  customs  may  seize  goods  im- 
ported contrary  to  law, 180 

power  given  to  c  Hectors  and  otiher  officers 
to  take  into  their  custody  article?,  the  ex- 
portation of  which  is  prohibited, 1S2 

detail  ef  field  officers  as  members  of  mili- 
tary courts 185 

appointment  of  agent  of  Post-office  Depart- 
ment west  of  the  Mississippi  river, 184 

to  investigate  the  cases  of  persons  arrested 
or  detained, -  188 


xiv  INDEX. 

Officers,  (continued.)  >  Pape-  Currency, 

not  compelled  in    answer   to  writ  of  habeas  ',  dealing   in   paper  currency  of  the   United 

corpus  to  appear  in  person  or  return  the  ',  States  prohibited, 183 

body  of  any  person  detained, 18S-1S9  j  prosecution  of  offender 183 

allowances  of  rations,  quarters,  fuel,  &c,  to  %  forfeiture,  fine  and  imprisonment 183 

commissioned   and  warranted  officers  of  j  judges   to   give   this   act   specially  in 

the  navy,..'. 191  (  charge  to  gand  juries, 183 

appointment  of    general   for  command   of  >  act  not  to  apply  to  persons  acting  in 

trans-Mississippi  department, 195/  behalf  of  the  Government, 183 

appointment  df  .lieutenant  generals  for  auy  /   „     ,.         „ 

6f  the  mi  itary  departments, _  195  \  P^hsan  Rangers  ■ 

htrw  long  to  hold  their  rank  and  when  act  of  ^  21>  li63>  organizing  bands  of, 

to  resume  former  rank, 195  ?  repealed 202 

appropriation   to  pay  increased    salaries  uf         <  act,DS  as  regular  cavalry  continued  in  ser- 

officers 197-200;  vlce  a*  such,...    „  202 

as  to  retirement,    and  discharge    of  officers,  J  reorganization  of, 202 

nori-comm  ssioned    officers,    &c,   on    ac-  ',  Secretary  of  War  may  exceptfrom  the  oper- 

count   of  disability,  see   Invalid    Corps,  J  ptions  of  toe  ac    companies  serving  with- 

an(j  ■"  J      203'  in  the  lines  of  the  enemy, 202 

promotion  of  officers  and  non-commissioned  /Passports,  ..,,.,„ 

officers  for  distinguished  skill  or  valor,...  204  '  allowed  officers  appointed  by  the  States  for 

appointment   of  additional   number  of  offi-  communioatiEg  with  and   perlecttng   re- 

cers  in  the  engineer  corps, 204  \  cords  concerning  its  troops, 190 

quartermasters  and  commissaries  and   cer-  \  Pawnbrokers, 

tain  other  officers  not  to  employ  or  retain  £  tax  on> **' 

in  their  employment  persons  able  to  per-  I  Paymasters, 

form  active  service  in  the  field;  penalty,  212  <  appointment  of,  for  voluntary  navy 185 

duty   of  department  or    district  com-  \  H0   person   liable  to  military  duty  to   be 

mander  to   relieve   such  officer  from  ?  appointed, 185 

duty   and  have   him   tried  ;  penalty  ?  monthly  pay, 185 

for  failure, ' 213  /  act  not  to  apply  to  persons  sent  abroad 

appointment  of,  for  the  bureaus  of  the  trea-  i  as  assistant  paymasters  or  to  disburse 

sury  established  in    trans-Mississippi  de-  ',  funds  in  purchase,  Ac,  of  vessels,...  229 

partment, 230  \  Peddlers, 

when   officers    of    the   ariny    may   be  dis-  j  tax  on, 219 

charged  from  service, 232  \  Pee  Dee  Artillery, 

officer  discharged  entitled  to   trial   be-  /  ,.      ,       «  „  .  «,A 

f  .   .  °  ,         ,  „«(,  /  thanks  of  Congress  to, „ 249 

fore  examining  board 232/  fa  ' 

officers  of  courts  answerable  ior  all  things  >  Penalties.     See  Fines,  Forfeitures  and  Penalties. 

required   in    order  to    the   assessment  of        ,  j  Photoqraplurs, 
property,  &c,  und^rtheir  control,  and  the  (  ,  910 

taxes  thereon, 226  \  tax  *n> zlv 

of  engineer  corps  and  of  the  engineer  troops,  /  Pliyeicians, 

of  equal  rank,  may  be  transferred 234  1  appropriation  for, 199 

field  and  staff  officers  of  engineer  troops,...  233/  tax  on, 219 

appointment  of  ensign  for  each  regiment  of  '/Planters,  , 

infantry, '. 234  i  as  to  tax  in  kind  on,  see  Taxes,  and,. ...222-225 

Offices.  i  Pleadings, 

act  of  May  1,    1S63,  stating  who  are  eligi-  i  in  aofeior-s  against  revenue  officers  or  their     . 

ble  to  office  under  the  "act  for  the  assess-  /  aSents  «"»*er  the  act  imposing  regula- 

ment  and  collection  of  taxes,'  not  to  ap-  i  tlons  "P°,n  .the  foreign   oommeroe>  they  „„.. 

ply  to  State  collectors, 205  ',  may  Plead  the  general  usue, 182 

Ordnance  Bureau,  ',  Poague's  Artillery  Battalion, 

persons  able   to   perform    active  service  in  \  thanks  of  Congress  to, 24S 

the  field  not  to  be  employed  or  retained         /  Pontoniers, 

in, 212  /  two  companies  in  each  regiment  of  engineer 

Ordnance  Department,  ]  troops  to  be  assigned  to  duty  as  ponto-         < 

appropriation  for, 199  i  mers> Z3S 

dutits  of  clerks,    agents,  emyloyees  or   la-  <  Postal  Service, 

borers  in  to  be  performed  by  persons  un-  /  appropriation  for, £01 

able  to  perform  active  servico  in  the  6eld,  212/  for  transportation  of  mails, 201 

who  may  be  detailed  for  such  duties,..  212  i.  postmasters, 201 

Ordnance  Stores,  I  post-office  clerks, 201 

appropriation  for  ordnance  and  ordnance  2  shiP»  steamboat  and  way  letters, 201 

stores, 200/  adverting, 201 

mailbags, 201 

<  office  fun  iture 201 

-p  <  blanits  aid  printing, 201 

■*■•  5  wnpping  paper, 201 

?  mail  bags/keys  and  stamps, 202 

/  mail  di-pr.  dations  and  special  agents,..  202 

Paver,  /  misccllant  ous  payments, 202 

appropriation  for,.,...... ........... '.  201  '/  postage  stamps, 202 


INDEX. 


xv 


Postmaster  General, 

with  what  powers  he  may  invest  agent  of 
post-oflice  department,  west^of  the  Mis- 
sissippi river, 184 

may  order  transfer  of  funds  from  the  office 
of  the  agent  of  treasury  department  west     . 
of  said  river,  to  postmasters, ,.  1S4 

may  appoint  additional  clerks, 184 

to  make  rules  to  carry  into  effect  the  act  to 
auth  >rize  the  appointment  of  agent  for 
post-office  department ,, 1S4 

appropriations  for  his  office, 198 

may  increase  the  pay  of  route  and  special 

agents  of  post-office  department, 

■Post- Office  Building, 

appropriation  for  balance  due  for  altera 
tious,  &c,  of  post-office  building  in  Rich 
mond  city, „ , 

Post-Office  Department, 

appointment  of  third  auditor  of  the  trea- 
sury for, „. , _ 

as  to  appointment  of  agent  of,  west  of  the 
Mississippi  river,  and  his  powers  and 
duties,  see  Agent  of  the  Post- Office  De- 
partment, and,... 184 


201 
230 


201 


173 


President  of  the  Confederate  States,  (continued.) 
may  fill  certain  vacancies  by  promoting  of- 
ficers and  privates  distinguished  for  skill 

or  valor, £04 

may  detail  artisans,  mechanics   or  persons 

of  scientific  skill, , 312 

authorized  to  grant  details  in  certain  other  • 

'j    ,  xBases, 215 

1          to  appoint  the  chief  officers  for  the  bm  eans 
'      of  auditor  and  comptroller,  respectively, 
established  for  the  trans-Mississippi  de- 
partment,  rft-  230 

to  appoint  ensign  for  each   jegiment  of  in- 
fantry,...  „ 234 

j  President's  Office, 

salaries   of  officers   and  employees    in,  in- 
creased,  „.«.„. :  176 

l  Prices 

\  secretary  of  the  treasury  to  ■prescribe  max- 

imum foreign  prices  at,  and  within  which 

!  importation  of    goods  made  of    cotton 

wool,  &c,  may  be  made, „.   iso 

\  Printing, 


appropriation  for, 201 

appropriation  for, "Z.."'...........'i9S  201  \  'Pruoners  °f   WaT, 

pay  of  route  and  special  agents  in,  may  be'          '          commissary  general  of  subsistence'  to  pro- 
increased,..  2"0  '/  vide  for  the  sustenance  of, 194 

Post  Quartennasters.     Se7^^™""' .        ^JWiation  for  sustenance  of, ...'  199 

Post  Pontes, 
new  pos 


post  routes  established  in  Georgia, 186  ' 

i  North  Carolina, isg  j 

in  Texas,... ""  ]g7  \ 

in  Mississippi, j§7  '/ 

in  South  Carolina  and  North  Carolina*!!!  1»7  < 

in  Louisiana, 187? 

in  Florida, .."!!!!!L...  "!.."  187  ' 


Potatoes, 

producers   of  sweet  potatoes   in  the   year  \ 

1863,   authorized  to  make  commutation 
by  payment  of  the  money  value  of  the  ' 

tithe  thereof...... __ j^j  \ 

President  of  the  Confederate  Stales, 

to  appoint  third  auditor  of  the  treasury,...    173 
to  appoint  agentof  the  treasury  department 


compensation  of,  who  have  pci  formed  staff 
*"utT> 185 

•retirement  and    discharge  of  disabled  pri- 
vates, see  Invalid  Co>ps.  and... 203 

promotion    of,   for   distinguished    skill   or 

valor,..,.... „ 204 

jfrivate  secretaries, 

appropriation  for  private  secretary  of  the 


President, 


.197,  199 


west  of  the  M 


ississtppi  river, 175 


may  assign  judges  from  one  military  court 
to  another ]  j*g 

to  appoint  chief  of  treasury  note'bnreau'"  178  i 

may  employ  the  military  or  naval  forces  to 
prevent   violations  of  the   act  imposing  j 

regulations  upon  the  foreign  commerce      183 

toappomt  agentof  the  post-office  depart-      '     \ 
ment  west  of  the  Mississippi  river, 184  ' 

when  he  may  issue  commissions  and  "war"  | 
rants  to  applicants  for  service  in  the  vol- 
unteer navy, w                      -,o- 

authorized  to  appoint  assietant' paymasters 
tor  the  volunteer  navy,...:..  joe 

authorised   to    establish   military"court";" 


of  the  Vice  President...... .;,  157 

Prizmg  Depots, 

to   be   established  in  each  -county  for  the 
collection  and  preservation  of  tobacco,...  177 
Profits, 

when  to  be  assessed,.. .. 220 

tax  OD,„„. , .......       220— ^i^ 

estimate  of,  to  be  given;  what  to  set,  forth,  221 
not  to  include  products  of  land  taxed  in 

kind, ; _  221 

referees  to  be  selected  when   assess'or'is 

not  satisfied  w  th  estimate, 222 

if  estimate   contains   only  four-fifths   or 
less  of  true  amount,  tax-payer  to  pay 

additional  tax, _      222 

on  flour,  bacon,  pork,  &c,  during  "the"  year 

1862;  tax  on, ^iir  m 222 

Promotion, 

officers,  non-commissioned  officers  and  pri- 

',  vates  for  distinguished  skill  or  valor, 204 

certain  vacancies  in  regiments  of  engineer 
troops  filled  by   promotion  accordion   to 


north  Alabama, . .,".""■'    l""""  J"  J  seniority, °'  233 

Mn»  nmn»  „#s *.  ,_  ".......  too  ;  Property. 


to  cause  proper  officers  to  be  appointed  to 
investigate  the  cases  of  persons  arrested 
or  detained, ,„„  ( 

authorized  to  establish  additional  military         ! 


193 


tax^on  property  destroyed  by  order  of  the 

Government  to  be  remitted jgg 

tax  if  paid,  to  be  refunded,...'!!!!!!!."!!!   lag 
appropriation  for  property  pressed  into  the 

service, 

Mississippi  department, """.".*.         °"  195  I  *°r  1|:>-S  of  slaves, , ; .' 

ay   appoint  lieutenant  generals  "for  "the  '  Public  Debt, 

command  of  any  one  of  the  military  de-  '/  appropriation  to  pay  interest  on  107 

partments, -,„,  (  D  ,,.     n  .  .  ' xvl 

ppropriation  for  ....    V.' '"  \ll     ^"f  *"*&       fi 

'  is<   '  compensation  allowed, 237 

S 


courts; 

may  appoint  general  for  command  oftrans 

M:"°' 
may 

command  of  any  one  of  "lie"  military  de- 


199 
202 


XT! 


INDEX. 


Public  Printing,  Superintendent  of 

appropriation  tor  his  office....... 200  ' 

Punishments.     See  Crimes  and  Punishments. 


Q. 


Q  uarterm  asters, 

not  to  employ  or  retain  in  their  employment 
persons  able  to  perform  active  service  in    * 

the  field.. „ • 212 

penalty, 212 

post  quartermasters  for  the  collection  of  ar- 
ticles in  kind  for  the  army, 225 

for  the  duties  of,  nnder  the  act  laying 

taxes,  see  Tu.>-e»,  and, ,..225-226 

Quctrterm-istcrs  Department, 

appropriation  a  for, 198 

divided  into  two  branches,  one  tor  the  collec- 
tion, and  the  other  for  the  distribution  cf 
the  tithes  in  kind  and  for  delivering  cot- 
ton and  tobacco  to  the  agents  of  the  Sec- 
retary of  the  Treasury, 225 

Quartermasters  Stores, 

commissioned  and  warranted  officers  of  the 

navy  allowed  privilege  of  purchasing,...  191  £ 

Quarters,  J 

p.llowed  commissioned  and  warranted  offi-  i 

cers  of  the  navy, ....... 191  { 


K, 


Kcmseur's  B-iaade,  f 

thanks  of  Congress  to,..x «. 241  £ 

nations, 

commutation  value  of  rations  of  sick  and  j 

wounded    and  of  employees  in   the  hos-  j 

pitals.  to  be  fixed 1S7  \ 

allowed  commissioned  and  warranted  offi-  !. 

cers  of  the  navy, , 191  ( 

commissioned  officers  allowed  rations, 193  i 

cne  ration  of  tobacco  allowed  each  enlist-  ' 

ed  man, 230  f 

allowed  free  negroes  and  slaves  performing  <■ 

duties   with    the    army  or  in  connection  / 

with  the  military  defences, 235  t 

Reeeipt*t  { 

f  :r  estimates  of  articles  due  as  tax  in  kind,  225  J 
fir  articles  delivered  in   payment  of  such  } 

tax, 225-226  ) 

for  estimates  of  income  and  profits, 226  j 

Records  of  Troops,  \ 

aid  given  to  the  States  in  perfecting  records  ] 

concerning  its  troops,. 190  j 

Referees,  \ 

selection  of.  in  cases  arising  under  the  act  > 

to  pay  taxes;  their  duties, 222-223  I 

compensation, ..,.». „ 223  I 

Registry,  ) 

cf  busine:s  required  in  order  to  taxation ;  j 

when  to  be  made, ..„«..  215  ( 

specific  tax  to  be  paid  at  the  lime  of  regis-  ' 

try, ...  216  J 

penalty  on  persons  failing,  to  make, 216  ' 

separate  registry  to  be  kept  for  each  busi-  ( 

ness, „ ;1..„.  216  I 

in  case  of  death  or  change  of  place  new  re-  t 

gistrv  to  be  made, „....  216  / 

Rents,  > 

deductions  allowed  for,  in  taxing  incomes,..  220  i 
Resolutions,  j 

in  relation  to  public  printing 237 


Resolutions,  (continued.) 

of  hanks  to  General  Robert  E.  Lee,  and' 
bis  command, : 232" 

in  relation  to  the  war, ., 23& 

of  thanks  to  Major  Heros  Von  Borck, 238- 

■  in  relation  to  the  salaries  of  the.  judges  of 
the  district  courts  of  the  C.  S.  for  the 
State  of  Virginia  ..„,, 238 

of  thanks  to  the  Tennessee  troops  who  have 
re-enlisted  for  the  war.... 239- 

of  thanks  to  North  Carolina  troops,, 239- 

of  ihank  ^o  the  troops  from  the  .State  of 
L  uisiaoa  in  the  army  of  Tennessee, 240 

of  thanks  to>the  Alabama  troops  who  have 
re-enlisted  for  the  war, 240 

of  thanks  to  Certain  Florida  troops, 240 

of  thanks  to  the  division  commanded  by 
M  .jor  General  Rodes, 241 

of  thanks  to  Brig.  General  S.  I>.  Raoaseur's 
briga  to  of  North  Carolina  troops  for  ten- 
dering their  services  for  tbe  war, 241 

of  thanks  to  Colonel  Thomas  G.  Lahiarand 
tbe  officers  and  men  engaged  in  the  de- 
fence •  f  Socessionville, 241 

of  thanks  to  Captain  Odium,  Lieutenant 
Dowiing,  and  the  men  under  their  com- 
mand,   242 

of  thanks  to  General  Beauregard, -and  the 
officers  and   men    of   his    command,   for 
their  defence  of  Charleston,  South  Caro-  . 
liua, 242 

of  thanks  to  Major  General  Patrick  R. 
Cleburne  and  the  officers  and  men  under 
bis  command  fur  distinguished  service 
at  RiDggold  Gap.  Georgia,  Nov.  27, 1863,  242 

of  tbanks  to  the  officers-  and  men  of  Me- 
Cluog's  batery, 243 

of  thanks  to  the  tenth  Mississippi  regi- 
ment,   243 

to  declare  the  meaning  of  ''  An  Act  allow- 
ing ho-pital  accommodations  to  sick  and 
wounded  officers." 243- 

of  than'-s  to  the  Virginia  troops  stationed 
Brewery's  Bluff, 24$ 

of  thanks  to  "the  officers  and  men  of  the 
twenty-eighth  and   tbirteenih  regiments 

of  North  Carolina  troops, 244 

•of  thanks  to  the  officers  and  men  of  the 
third  Georgia  regiment, 244 

of  thanks  to  the  officers  and  men  of  the 
twenty-second  Virginia  regiment 244 

of  thanks  to  II art  s  battery,  Hampton's  le- 
gion South  Carolina  volunteers, 245 

of  thanks  to  the  sixteenth  Mississippi  regi- 
ment,    245 

of  thanks  to  the  forty-sixth  and  fifty-fifth 
regiments  of  Tennessee  volunteers,  at 
Mobile 245 

of  thanks  to  the  soldiers. from  the  State  of 
Alabama,  who  have  re-enlisted  for  the 
war, „ 245 

of  tbanks  to  tho  officers  and  men  of  the 
seventh  and  twelfth  regiments  of  Virginia 
troops,! 245 

of  thanks  to  the  officers  and  men  of 
Lomax's  brigade, 246 

of  thanks  to  the  troops  re-enlisting  for  the 
war  from  the  State  of  Georgia, 24& 

of  thanks  to  Commander  John  Taylor 
Wood  and  his  command,  for  daring  and 
brilliant  conduct,...™ .„ 247" 

of  thanks  to  the  fifteenth,  twenty-seventh 
and  thirtieth  regiments  of  North  Carolina 
troops  for  their  patriotic  devotion  in  re- 
enlisting  for  the  war. -  247 


xyn 


Resolutions,  (continued.) 

of  thanks  to  tho  enlisted  men   of  Douglas' 
(Texas)  battery, ; 247  J 

of    thanks    to   the    fifteenth    and    twent}-- 
seventh    regiments    of    North.    Carolina  \ 

troops,  Cooke's  brigade, 247  j 

of  thanks  to  the  ninth  Alabama  regiment,..  248  / 

of  thanks  to  Lieutenant  General   E.   Kirby  j 

Smith,  for  the  battle  of  Richmond,  Ken-  ? 

tucky,  and  to  his  lieutenants  so   special- 
ly commended  by  him,  and  to^all  the  offi-  > 

-     cers  and  soldiers  of  his  command  in  that  5 

battle, 248 

of    thanks   to    the    officers    and    men    of  J 

Poague's  artillery  battalion,  for  re-enlist-  J 

during  tbe  war, 249  £ 


of  thanks  to  the  Pee-Dee  artillery  of  South  j  Slaves 


Sergeants, 

two  quartermaster  sergeants  allowed  each, 

regiment  of  engineer  corps, 204 

Sequestration, 

appropriation  for  commissioners  under  the 
sequestration  act,  clerk  hire  and  contin- 
gent expenses, 201 

Sick  and  Wounded, 

commutation  value  of  rations  of,  to  be  fixed,  187 
period  of  disability  wbicb  entitles  sick  and 
wounded    soldiers     in    hospitals    to    fur7 

loughs  extended  to  sixty  days, 194 

furloughs   may  be  grante  1    for    same 

time, 194 

what  hospital  accommodations  allowed  to,..  243 


Carolina  volunteers, 249  f 

of  thanks  to  the  officers  and*men  of  Mc-  ( 

Gowan'fl    brigade,    consisting    of     Orr's  f 

rifles,  the   first,    twelfth,   thirteenth  and 
fourteenth  regiments  of  South   Carolina  $ 

volunteers, 249  ? 

of  thanks  to  General  N.  B.  Forrest  aud  his  ' 

command, 250  ' 

of  thanks  to  Lieutenant  General  Longstreet  $ 

and  his  command, 250  £ 

construing  an  "  act  to  increasing  the  com- 
pensation of  civil  officers  and  employees 
in  the  President's  office  and  executive 
and  legislative  departments  at  Pviebmond, 
for  a  limited  period,"  approved  January 
30,  1864, 250  '/ 

of  thanks  to  Major  General  J.  E.  B.  Stuart  / 

and  the  officers  and  men   under  his  com-  ? 

r  maud, 250  j 

of  thanks  to  the  thirty-seventh  Mississippi  \ 

regiment, 251  J 

in  reference  to   the  adoption   and  publica-  ( 

tion  of  an  address  to  the  people  of  the  \ 

Confederate  States, 251  \ 

of  thanks  to  the    officers   and  men   of  the  J 

thirty-seventh  regiment  of  North  Caro-  > 

lina  troops, 251  < 

explanatory  of  the  act  entitled  "  An  act  to  \ 

levy  taxes  for  the  common  defence  and  / 

carry    on    the     government,"    approved  / 

April  24,  1S63, 251  \ 

of  thanks  to  tbe  Surry  Light  Artillery, 252  i 

Rice,  5 

exportation  of,  prohibited, 181  i 

Rodes,  Major  General,  S 

thanks  of  Congress  to  the  officers  and  troops  ; 

commanded  by, 241  I 

Route  Agents, 

pay   of,  in  post-office   department,  may  be 


248 


i 
increased, 230  j 

s. 

Salaries.     See  Compensation. 

appropriation  to  pay  increased  salaries, 198 

payment   of,    to    members    elect  of  second 

Congress 203 

tax  on,  except  of  persons  in  the  military  or 

naval  service, .*- 220 

Schools, 

incomes  of,  exempt  from  taxation, 226-?27 

Seamen, 

as  to  retirement  and  discharge  of  disabled 

seamen,  see  Invalid  Corps,  and 203 

Senate, 

appropriation  for, „ ...197,  198 


appropriated  for  loss   of  slaves  impressed 

by  Confederate  or  State  authorities, 202 

negro  slaves  may  be  employed  to  perform 
duties  with  the  army,  or   in  connection 

with  the  military  defences, '. ?35 

rations  and  clothing, 235 

wages  to  owners, 235 

value  of  to  be  paid  to  tbe  owners  in  the  event 

of  their  loss  or  escape, 23 

when  services  of,  may  be  in) pre  sed, 235 

what  number, 235 

rations  and  clothing  allowed, 236 

value  of  slaves  to  be  paid  in  the  event  of 

their  loss, 236 

when  not  to  beimpressed, *. 23ft 

free  negroes  to  be  first  impressed, 23G 

how  many  slaves  of  each  owner  liable  to  . 

,  be  impressed, ,.  236 

credir.  allowed, .  236 

impressments  to  be  in  equal  ratio  in  the 
same  locality, *. 236 

Smith,  General  E-  Kirhy, 

thanksof  Congress  to,  and  his  command 
for  the  battle  of  ftichmord,  Kentucky, ...  248 

special  acknowledgment  and  commenda- 
tion,   

Soldiers, 

detailed  for  clerical  duty,  in  Richmond,  al- 
lowed the  increased  compensation  of  cer- 
tain civil  officers  and  employees 250 

daily  wages  ofj  not  liable  to  taxation  »s  in- 
come,   251 

South   Carolina, 

new  po-t  routes  established  in 187 

South  Carolina  IVoops, 

thanks    of    Congress    to    Hart's    battery, 

Hampton's  legion 245 

to  Pee-Dee  artillery, 249 

to  McGowan's  brigade, ^  249 

i-  Staff  Duty, 

i  compensation  of  officers  and  privates  who 

have  performed  staff"  duty, 185 

i  fflfl/  Officers, 

l  may  be  assigned  to  duty  in   auxiliary  bu- 

,'  n-aus  of  war  department  west  of  the  Mis- 

>  sissippi  river, 202 

>  of  engineer  troops, ~ 233 

J  State  Defence, 

\  persons  enrolled  between  the  ages  of  17  and 

J  18,  aad  45  and  50,  to  constitute  a  rosft  ve 

for  State  defence, 211 

X  pay  and  allowances  of  troops  for, 212 

I  State  Department, 

\  appropriations  for,- "3  98  ,200 

j  State,  Secretary,  of, 

«  appropriation  for  his  oflico, ;  JS,  200 


xvm 


INDEX. 


States, 

aid  to,  in  communicating  "with  and  perfect- 
ing records  concerning  its  troops, 190 

State  officers,  commissioned  for  the  pur- 
pose, allowed  passports  and  transporta- 
tion and  to  purchase  supplies, 190 

their  duties, 190 

what  time  allowed  States  holding  treasury 

notes  to  fund  the  same, 207-20S 

what  notes  held  to  have  beeia  received  by 
the  States  diminished  by  the  amount  of 

tax,.......'. 208 

certificate  of  Governor  conclusive, 20S 

each  State  to  constitute  a  tax  division, 227 

Steam  Cruisers, 

appropriat  on  for, 200 

Stock.     See  Treasury  Notes,  Bonds,  etc., 

Secretary  of  the   Treasury  to  issue  certifi- 
cates for  the  interest  on  the  registered    .   - 
stock  issued  under  the  act  of  February 

28,  1861 1S5 

certificates   receivable   in   payment  of 
export  duty  on  cotton,. 185 

Stuart,  Major  General  J.  KyB., 

thanks  of  Congress  to,  and  his  command,...  250 
Sub-Marine  Batteries, 

appropriation  for  construction  of, 200 

Subsistence, 

allowed  sick  and  wounded  soldiers  in  hospi- 
tals,   243 

commissary  general  of  subsistence  to  pro- 
vide for  sustenance  of  prisoners  of  war,..  194 

appropriation  for, 199 

■  Subsistence  Stores, 

appropriation  for, 200 

Substitutes, 

persons  liable  to  military  service  not  allow- 
ed to  furnish  substitutes, , 172 

no  person  exempted  from  military  service 
by  reason  of  having  furnished  a  substi- 

stute, « 172,211 

Suits.    See  Actions. 

for  the  recovery  of  moneys  improperly  or 

fraudulently  paid, 231 

Supplies, 

appropriation  for  medical  and  hospital  sup- 
plies    200 

impressment  of.     See  Impressments. 
Surgeons,    ■ 

tax  on 219 

Surry  Light  Artillery, 

thanks  of  Congress  to, 252 

Sustenance, 

of  prisoners  of  war, 194 

appropriation  for, 199 


T. 


• 

Taxes, 

producers  of  sweet  potatoes  in  the  year 
1863  authorized  to  make  commutation  by 
payment  of  the  money  value  of  *the  tithe 
thereof,  in  lieu  of  payment  in  kind, 171 

salt  pork  received  in  commutation  for  the 
tax  in  kind  in  bacon, 171 

tax.  in  kind  on  tobacco  to  be  'collected  by 
agents  appointed  by  the  Secretary  of  the 
Treasury, .' 177 

tax  assesors  to  transfer  their  estimates  of 
the  tobacco  to  the  agents,  and  copy  of 
estimates  to  produce  loan  office, 177 


Taxes,  (continued.) 

when  and  where  tithes  of  tobacco  to  bs  de- 
livered and  in  what  order, 177 

prizing  depots  of  tobacco  to  he  established,  177 
statement  of  different  qualities  of  tobacco,..  177 
assessment  and  delivery  of  one-tenth,  there- 
of,  ^ 177 

tax  on  cotton  or  other  property  subject  to 
taxation,  destroyed  by  order  of  the  gov- 
ernment to  be  remitted, » 186 

the  tax-  if  paid  to  be  refunded 186 

right  of    appeal  of  tax-payer  to   the 

Secretary  of  the  Treasury, 186 

tax  in  kind  on  crops  taken*  or  destroyed  by 

the  enemy  remitted, 186 

facts  tu  be  reported  to  State  cullector, 1S6 

where  loss  sustained  prior  to  assessment 
•      deduction  to  be  in  proportion  to  loss,...  ISu" 
appropriation  for  pay-  of  officers*,   Ac.,    and 
contingent  expenses   of  collecting  tax  in 

kind 198,  19ft 

tax  on  treasury  notes, ...205-207 

principal  and  interest  of  the  six  per  cent, 
bonds  authorized  by  the  act  of  February 

17.  1864,  exempted  from  taxation, 206 

certificates  of  indebtedness  to  public  credi- 
tors issued  by  Secretary  of  the  Treasury 
under  said  act,  likewise  exempted  from 

taxation, .-. 208 

additional  taxes  levied, 208 

on  property  real,  personal  and  mixed, 209 

on  gold  and  silverwares  and  plate,  jew- 
els, jewelry  and  watches 209 

on  shares  or  interests  in  any  joint  stock 

company, 209 

on  gold  and  silver  coin,  gold  dust,  gold 

or  silver  bullion, 209 

on  solvent  credits,  bank  bills  and  other 

paper  issued  as  currency, 209 

on  profits  made  in  trade  and  business, 209 

on  liquors,  flour,  wheat,  corn,  rice,  sugar, 

molasses  or  syrup,  salt,  bacon,  Ac., 209 

on  money,  gold,  silver,  foreign  exchange, 

Ac., 209 

on  profits  exceeding  25  per  cent,  made 

by  any  joint  stock  company, 210 

exemptions  from  taxation, 210 

property  of  heads  of  families,  Ac., 210 

of   the  widow  of  any  officer,  soldier, 

sailor,  Ac, 21'* 

of  officers,  soldiers,  sailors  or  marines 

in  the  military  or  naval  service, 210 

taxes  reduced  on  property  injured  or  de- 
stroyed by  the  enemy,  or  of  which  the 

owner  has  been  deprived^  of  the  use, 210 

when  taxes  for  the  year  1864,  to  be  assess- 
ed,  '. 210 

when  due  and  collected, 210 

on  incomes  and  profits  for  the  year  1863 
and  1864 ;  when  to  be  assessed  and  col- 
lected,   210 

certain  provisions  of  the  tax  act  of  April 
24,  1863,  as  to  tax  on  incomes,  and  on 
naval  stores,  salt,  wines,  Ac,  suspended 

for  the  yearl864, 210 

what  not  to  be  assessed  or  taxed  as  incomes 

under  the  act  of  1S63, 210 

tax  on  bonds  of  Confederate  States  not  to 

exceed  the  interest, ."  210 

what  bonds  held  by  or  for  lunatics  exempt 

from  tax % 211 

business  of  any  kind  to  be  registered  with- 
in sixty  days  after  the  passage  of  this  act, 
and  on  the  first  January  eaeh  year  thore- 
j     after, 215 


7" 


3 


* 


INDEX. 


xix 


Taxes,  (continued.) 

specific  tax  to  bo  paid  -at  time  of  registry,..  21 G  c, 

defaulters  to  pay  double,  tax, 216  J 

when  separate  registry  to  bo  kept, 216  \ 

in   case  of  death   or  change  of  place,  new  X 

registry  to  be  made, 216  \ 

.  tax  on  certain  trades,  business  or  occupa- 
tion for  the  year  ending  December  21, 
1863,  and  for  each  year  thereafter,  viz  : 

bankers, 216  ) 

auctioneers i 216  ? 

wholesale  dealers  in  liquors 216 

retail  dealers  in  liquors, 217? 

retail  dealers 217  5 

wholesale  dealers, 217  j 

pawnbrokers, 217  j! 

distillers, 217  5 

brewers, 217  j 

hotels,  inns,  taverns  and  oaring  houses,  217  f 

brokers, 218 

commercial  brokers  or  commission  mer- 
chants   218 

tobacconists, 218  i 

theatres, 218  i 

circus 21S  / 

jugglers, 21S  i 

bowling  alleys, 218  J 

billiard  rooms,.., .' 218  \ 

livery  stables, 218  \ 

cattle  brokers, •. 218  ] 

butchers, 219  f 

bakers, 219  j 

peddlers, 219 

apothecaries, 219  j 

photographers, 219  I 

lawyers, 219 

physicians, : 219,/ 

surgeons, 219  i 

dentists, 219 

confectioners 219  / 

persons   registered     and    taxed    on    gross  ? 

amount  of  sales,  to  make  return  thereof,  5 

under  oath,  to  the  assessor,  on  I31  July,  j 

1863, 220  > 

when  to  pay  the  tax, 220  J 

penalty  for  default, 220  J 

on  salaries,  except  of  persons  in   the  mili- 
tary or  naval  service, 220  / 

when  all  incomes  and  profits  except  sala-  ' 

raies  to  be  assessed, 220  / 

deductions  allowed  from  incomes,  to  wit: 

from  rents  0/  houses,  lands,  &c, 220  ; 

from  manufacturing  or  mining  business,..  220  > 

from  navigating  enterprises, 220  / 

from  boat  or  ship  building, 221  J 

from  sale  of  merchandise  or  other  proper-  jj 

•      ty, 221 

from  any  other  occupation,  profession  or  f! 

business 221  j 

incomes  from  other  sources  subject  to  no 

deduction, 221  < 

on  incomes  of  foreigners, 221  'j 

on  incomes  generally, 221^ 

daily  wages  of  detailed  soldiers  and  em-  t 

ployees  of  the  Government  not  liable  1 

to  taxation  as  income,... 251  1 

joint  stock  companies  and  corporations  to  \ 

reserve  one-tenih  of  annual  earnings,  to  ';■ 

be  paid  to  the  collector  of  taxes 221  ' 

proviso  as  to  tax  on  their  annuil  earn-  / 

ings, 221 

all  persons  to  give  in  an  estimate  of  incomes  J 

and  profits ;  what  to  set  forth, 221} 

not  to- include  products  of  land  taxed  J 

in  kind, 221  < 


Taxes,  (continued.) 

when  income  tax  to  be  paid, 222 

referees  to  be  selected  when  assessor  is  not 
satisfied  with  statement  or  estimate  of  in- 
come   and    profits    other   than    products" 

taxed  in  kind, 222 

their  duties 222 

certificate  of  referees  conclusive  against 

tax-payer, 222 

if  statement  contains  only four-Gfthsor 
less  of  truo  amount,  tax-payer  to 
pay  additional  tax  of  10  pur  cent,  on 

his  income  tax,....' 222 

»  assessor  entitled   to  one-fifth  of  the  10 

per  cent, 222 

assessor  may  administer  oaths  to  refer- 

c  s, 222 

on  profits  on  flour,  bacon,  pork,  <fcc,  during 

the  year  1862, 222 

tax  in  kind  on  farmers  and  planters, 222 

one-tenth  of  the  wheat,  corn,  outs,  rye, 

buckwheat  or  rice,  &c, 222 

when  appraisers  to  bo  selected   to   assess 

the  crops, 223 

their   duties, 223 

persons  exempt  from  the  payment  of  the 

1  tax  in  kind, 223 

when  farmer  or  planter  not  faxed  in  kind 

on  certain  articles, 223 

assessor  to  assess  value  of  portion  of  crops 
to  which   the   Government  is  entitled, 

and  give  statement  thereof, 

when  and  where  producer  required  to  de-S^ 

liver  his  tithe  in  kind, 553 

penalty  for  default, 223 

allowed  expenses  of  transportation,..  223 
delivery  of  grain  to  be  according  to  the 

government  weight, 224 

Government  to  furnish  sacks,  and  allow 

cost  of  barrels,....-. 224 

estimate  conclusive  of  amount  in  money 

of  tax  due, *. 224 

distress  warrant  to  recover  same, 224 

sale  of  property  distrained, 224 

by  whom  warrant  to  be  executed, 224 

fees, 224 

when  the  assessor  and  tax-payer  agree 
on  assessmeni,  no  other  assessment  ne- 
cessary   224 

copies  thereof  to  be  delivered  to  producer 

and  collector 224 

assessor  to  administer  oaths, 1 224 

if  tenant  pay  tithe  of  rent,  lessor  not(to 

include  same  in  his  statement, 224 

account  of  slaughtered  hogs  to  be  exhibited 

to  assessor, 224 

assessor  to  deliver  the  estimate  to  the 

post-quartermaster, 224 

bacon  to  be  delivered  as  an  equivalent  for 
one-tenth  of  the  pork;  at  what  rate,...  22-4 
estimate  to  be  mede  of  the  value  of  neat 

cattle,  horses,  mules  and  asses, 224 

.    tax  on  the  value  thereof, 224 

gross  sale  of  beeves  made  prior  to  1st  Nov. 
taxed    as    income,    deducting    purchase 

money  and  value  of  corn  consumed. 224 

referees  to  be  selected,  in  case  of  disagree- 
ment between  tax-payer  and  assessor,  to 
*  make  estimate  of  hogs,  cattle,  &e.,... .224—  225 
quartermaster's  department  divided  into 
two-  branches;  one  denominated  post- 
quartermaster's  for  the  collection,  and  the 
other  for  the  distribution  of  the  tithes  in 
kind, 225 


XX 


INDEX. 


laxes,  (continued.)  t 

assessor  to  transfer  estimates  to  post-  } 

quartermaster  taking  his  receipt, 225  I 

copy  of  receipt  to  be  furnished  by  chief  j 

collector  to  the  auditor 225  jj 

■    post-quartei  master   to   collect   articles  \ 

and  liable  for  their  safe  custody.......  225  j 

to  state  the  accounts  of  the  quar-  r 

termasters  receiving  the  articles,  225  ? 

failing  to  collect  tax  in  kind,  to  de-  ;» 

liver  estimate  to  district  collect-  $ 

or   and   his  receipt  to  chief  tax  j! 

collector, 225  2 

any  partial  payment,  of  tax  in  bind  2 

to  bo  first  endorsed  on  the  esti-  > 

mate, 225  > 

cotton  or  tobacco  to 'be  distributed  to  ,> 

agents  of  Secretary  of  the  Treasury,  225  '> 

forage  and  subsistence  under  control  of  I 

the  Secretary  of  War. 225  £ 

when    he  may  sell  the   same  and  \ 

pay  proceeds  iuto  the  treasury,..  225  ? 

wool  to  be  retailed  by  the  quart  armas-  / 

ter's  department, 225  ; 

in  certain  districts  money  value  of  ar-  ;> 

tides  may  be  collected, 225  5 

receipt  of  quartermasters  serving  with  i 

troops  in  the  field,  for  tax  in  kind,  £ 

good  to  producers  against  collection  t 

of  money  value, 226  ? 

wueu  post-quarterm>asiers  may  traus-  ? 

j±  fer  estimates  to  district  collectors,  to  ? 

be  collected  in  money  value, 226  ?> 

assessors  of  taxes  to  be  appointed  by  the  X 

.    Secretary  of  War, '. 226  £ 

-      their  duties, 226  h 

number, 226  f 

oath, 226  t 

to  bo  distinct  from  assessors  of  money  / 

tax,    and   under   the  control  of  the  £ 

war  department, 226  £ 

compensation 226  ? 

estimates  of  incomes  and  profits  and  state-  <J 

.    ments  of  taxes  to  be  delivered  by  asses-  ? 

sor  to  collector  and  hi-*  receipt  taken, 226  ; 

.   receipt  to  bo  filed  with  chief  collector,..  226  } 

money  to  be  paid  to  chief  collector,  ac-  £ 

companicd   by   the   estimates,  state-  S 

raonts  or  bills 226  j 

general  lists  to  be. made 226  j 

for   what   fiduciaries  and    officers  of  courts  i 

held  liable 226  ) 

indemnified  for  payment  of  taxes   and  j! 

responsible  for  taxes  due,.., 226  <! 

incomes   of    hospitals,    asylums,   churches,  f( 

.     &c.  exempt  from  taxation 226-227  I 

Secretary  of  the  Treasury  to  make  rules  to  / 

enforce  tkfe  act 227  > 

act  in  force,  "for  what  lime, 227  t 

each  State  to  constitute  a  tax  division, 227  i 

appointment  of  State  collector..... 227 

salary,.,. :.* "...  227  \ 

limitations  of  salaries 227  > 

duties, 227  \ 

bond, 227  I 

oath .*.....  227  ) 

when  the  lists  required  of  tax  payors  to  be  I 

taken, 217  f 

two    general    lists  to    be  made    by  dis- 
trict collectors, * 227  j 

State  collector  to  prescribe  tbe  form,...  22S  j 
assessors  to  deliver  lists  to  district,  col-     '      \ 

lectors, 228  I 

penalty    for  failure  of  assessor  to   perform 
duties  of  his  office, 228  j 


Taxes,  (continued.) 

estimate  and  valuation  of  every  article  sub- 
jected to  taxation,  to  be  made  at  time  of 
assessment,  in  Confederate  treasury  notes,  228 

compensation  of  district  collectors, 228 

of  assessors, 22S 

of  referees, 228 

how  clniru  of  third  party  determined  to 
property  distrained  for  taxes, 228 

Secretary  of  the  Treasury  may  dispense 
with  the  use  of  individual  lists,  bills  or 
statements, 229 

Commissioner  of  Taxes  to  devise  the  form 
of  making  returns,  and  establish  system 
for  the  assessment  and  collection  of -taxes,  229 

collector  of  taxes  relieved  from  liability  on 
account  of  receipt  or  deposit  of  forged  or 
counterfeit  treasury  notes, 229 

act  of  May  1,  1863,  §42,  allowing  tax-pay- 
ers to  pay  taxes  in  advance  into  the  treas- 
ury, repealed, , 208 

tax  on  treasury  notes,  see    Treasury  Notes, 

Bond*,  etc.,  a-d, 205-207 

Telegraph  Lines, 

appropriation  for, 201 

Tennessee  Troops, 

thanks  of  Congress  to,  who  have  tendered 
their  services  for  the  "war, 239 

thanks  of  Congre.-s  to  the  forty-sixth  and 
fifty-fifth  regiments  of  Tennessee  volun- 
teers, at  Mobile, 245 

Texas, 

now  post-routes  established  in. 187 

thankt    of    Congress   to    Douglas'  (Texas) 

battery, 247 

Theatres, 

tax  on, 218 

Tobacco, 

exportation  of,  prohibited, 181 

received  as  tax  in  kind  to  be  distributed  to 
the  agents  of  the  Secretary  of  the  Treas- 
ury..  J 225 

enlisted  men  allowed  one  ration  of  tobacco, 

each, ■ 230 

Tobacconists, 

tax  on 218 

Trades,  Professions,  etc., 

tax  on, 216 

Transfers, 

of  officers  of  the  engineer  corps  and  of  the 
engineer  troops,  of  equal  rank, 234 

Trans- Mississippi  Department, 

President  may  appoint  one  general  for  the 

command  of. 195 

appropriation  for 1&9 

two  bureaus  established  tor — the  bureau  of 
auditor  and  the  bureau  of  comptroller,...  230 
appointment  of  chief   officer  for   each 

b,.reau 230 

appointment  of  clerks  for  said  bureaus,  232 

compensation ..230,  232 

dutiesof  ibe  auditor. 231 

to  receive  atid  fi!e  away  tbe  evidence 
of  claims  against  the  Government 
under  tbe  acts  of  Aug.  30,  ISO  I,  and 

March  17,1862 231-232 

duties  of  comptroller 231 

suits    fir   tbe  recovery  of  moneys  im- 
properly or  fraudulently  paid, 231 

accounts    audited    for  this  depaninent 

subject  to  revision, 231 

accounting  officers  to  furnish  statement 
of  accounts  adjusted, 231 


INDEX. 


xsi 


Trans-Misnsslppi^Dtpartmcnt,  (continued. )  £ 

to    perform  all    aets   pertaining  to  the  i 

adjustment  of  accounts, 231  '• 

appointment  of  agent  of  the    treasury  de-  ;. 

partment  west  of  tho  Mississippi  river,...  176  ^ 

powers  and  duties, 17G  ''> 

salary. 176,  184  < 

to  appoint  clerks  fur-tbe  bureaus  estab-  ^ 

lished   in    the   trans-Mississippi   de-  j| 

partment, - 232  i, 

appointment  of  agent  of  the  post-office  de-  J 

partment  west  of  the  Mississippi  river,...  184  ? 

salary, 1S4  I 

powers  and  duties;     acts  subject  to  re-  ? 

vision, : 1S4  ; 

funds  sub] ect  to  his  draft, 185  I 

Transportation,  \ 

allowed  officers  of  the  States  appointed  to  J 

communicate    with    and    perfect    records  ( 

concerning  its  troops, *. 190  ( 

Treasurer,  I 

salary  of,  increased, ...  v191  > 

increase  of  salary  of  assistant  treasurer  at  / 

Charleston, 191  ? 

Treasury,  \ 

third  auditor  of,  to  be  appointed, 173  > 

his  duties  and  salary, „ 173  { 

increase   of    compensation  to    officers    and  K 

clerks, :191,  192  i 

depositaries  of,  to    be  divided   into  classes.  i 

Commissions  allowed  to  each  cla.-s  limited,  191  / 

accounts    audited    in  the  trans-Mississippi  \ 

departraerjtsubject  to  revision  of  account-  I 

ing  officers  of  the  treasury, 231  ? 

Treasury  Ncte  Bureau,  j 

organized, 178  J 

duties, 178  X 

appointment  of  chief  of, '. 17S  ■', 

salary /l78  j 

duties, 178  \ 

clerks  and  messengers;  their  salaries,. 178-179  \ 

regulations  for  the  government  of, 179  > 

Treasury  Department,  ) 

appoiniment  of  agent  of,  west  of  the  Mis-  •} 

dssippi  river, „ 176^ 

salary, 17G,  184  \ 

duties 176  * 

may  employ  clerk?;  their  salaries, 176  J 

regulations     for    tho     government    of  I 

agent  and  clerks, 176  \ 

appropriations  for .„ 197,  198  ? 

for  treasury  department  west  of  the  Mis-  !> 

sissippi  river, ;....  199  ' 

increased  s  ilary  allowed  clerks  and  employ-  > 

ees  of  treasury  department  at  Columbia,  J 

South  Carolina, 191-192  j 

Treasury.  JSfotes,  Bonds,  etc.,  > 

on    cancellation    abroad  of    certain   bonds  / 

issued    to    the    Secretary    of    the   Navy,  f 

other  bonds  to  be  substituted, 173' 

extension  of  provision  for  the  relief  of  pub-  i 

lie  officers  from  liability  on  account  of  the  •       \ 

receipt  by  them  of  counterfeit  treasury  > 

uo^es 177 

Secretary  of  the    Treasury  to  issue  certifi-  J 

cates    for   the  interest  on  the   registered  \ 

slock    issued    under    the  act  of  Feb.  2S,  f, 

1861... ,  185 

certificates  received  in  payment  of  the  ( 

export  duty  on  cotton, 185  j 

-■appropriation  for  engraving,  printing,  &c.,  ( 

■  of,  and  for  paper  for  the  same, 197  ; 


Treasury. Note8*Bortdsf  etc.,  (continued.) 

holders  of  treasury  notes  above  the  denom- 
ination of  $5,  not  bearing  interest,  allow- 
ed to  fund  the  same   in    registered  four 

percent  bonds..., -. 205 

issue  of  the  bonds, 205 

certificates  may  be  issued  till  the  bunds 

can  be  prepared, 20*5 

boDds   and    certificates   receivable    in 

payment  of  public  dues, £,206 

treasury  notes  of  the  denomination  of 
■$100,  not  bearing  interest  and  not 
funded,  pease  to  be  receivable  ia  pay- 
ment of  public  dues, » 206 

tax  on  said  notes 205 

not  exchangeable  for  the  new  issue 

of  treasury  notes 206 

tax  of  33^  i^r  cent,  levied  on  all  treas- 
ury notes  not-funded  or  used  in  pay- 
ment of  taxes.... 206 

how  collected, £08 

said  notes  fundable  in  bonds, 206 

when  they  cease  to  be  fundable, ...  206 
substitution  and  exchange  of  new 
treasury  notes  for  the  same;  at 

what  rate. 206 

no  treasury  notes  fundable- after  Jan- 
nary  1,1865, 206 

tax  of  100  por  cent,  on  all  notes  out- 
standing at  that  date • 206 

after  1st  of  April,  1864,  all  authority 
faeretof  re    given    to    issue    treasury   a 

notes,  revoked. 206 

Secretary  gf  the  Treasury  authorized  t3 
issue  new  treasury   notes  after  Apr. I 

1st,  .1864, 2C6 

the  new  notes  may  be  issued  in  exchange 

for  the  old  notes;  at  what  rate, 203 

holders  of  certain    notes  may   convert 

the  same  into  call -certificates 206 

isnie  of  six  per  cent,  bonds  authorized 
to      an       amount      not     exceeding 

$500,000,000.... 206 

principal  and  interest  exempt  from 

taxation... 206 

duties  pledged  for  the  pajment  of 

interest, 207 

sale  or  hypothecation  of  the  bonds  for1 

treasury  notes  « „ 207 

bonds  may  be  either  registered  or  cou- 
pon  "bnnds,   and   be   exchanged  for 

each  other, _..„ 207 

^to  b»-  for  $100  or  some  multiple  thereof,  207 

form  aod  authentication, ,...  207 

principal  &nd  inlorest,  when  payable..  207 
call  certificates  made  fundable  and  taxed  a* 
the  treasury  notes   into  which    they  are 

convertible, .« 207 

no  call  certificates  to  be  issued  till  after 

April  1,  1864, ,  207 

banks  of  deposit  may  give  their  depositors 
the  four  per  cent,  bonds  in  exchange  for 
their  deposits,- .,  207 

depositors  may  receive  amount  of  said 

"bonis  in  treasury  notes, 207 

notes  of  the  d  nomination  of  $5  receivable 
in  payment  of  public  dues  and  fundable 
at  par.  until  July  I,  1864,  east,  and  Oofc. 

lj  1S64,  w.'st  of  the  Mississippi  river 237 

tax  of  33J-  per  cent,  on  said  notes  after 
that  time, 207 

■fundable  and  exchangeable  for  now 
treasury  notes, .,..«... ,,  207 


XX11 


INDEX. 


Treasury  Notes,  Bonds,  etc.,  (continued  ) 

State?  holding  treasury  notes  allowed  until 
January  3,  1S65,  to  fund  the  same  ia  sis 

per  cent,  bonds,.'. .„207-20S 

what  notes   held -to   have   been  dimin- 
ished, by  the  amount  of  the  tax, 208 

certificate  of  the  Governor  conclusive,.  208 
treasury  notes  bearing  interest  at  $7:30  on 

the  hundred  dollars,  considered  bonds,..,  20S 
Secretary  of  the  Treasury  may  pay  the  de- 
mands of  certain  public  creditors  in  cer- 
tificates   of  indebtedness,    bearing  C  per 

cent,  interest. 208 

transfer  of  certificates,. 20S  . 

certificates  exempt  from  taxation, 208 

Secretary  uf  the  Treasury  to  issue  to  the 
holders  of  call  certificates  deemed  to  be  ' 

bonds,  bonis  therefor  under  this  act, 20S 

act  of  Feb.  17,  186%  authorizing  the  issue 
of  notes  and  bonds,  to  be  advertised  in 

the  newspapers, 208 

Secretary  of  TFar  and  Navy  to  publish 
it  in  genera}  orders, „.  208 

Treasury,  Svcrciary  of  the, 

to  issue  bonds  to  Secretary  of  the  Navy  as 
a  substitute  for  certaiu  cancelled  bonds,..  173 

to  give  directions  to  the  agent  of  the  treas- 
sury  department  west  of  the  Mississippi 
river,  and  authorize  the  employment  of 
clerks, „ „ 176 

to  appoint  clerks  and  messengers  of  treasu- 
ry note  bureau, 178  ■': 

to  establish  regulations  for  the  govern- 
ment of  said  bureau, , „„._.  179  ■• 

to  prescribe  maximum  foreign  prices  at  and 
within  which  importations  of  goods  made 
of  cotton,  wool,  flax,  Ac,  may  be  made,..  ISO  ! 

to  issue  certificates  for  the  interest  <>n  the 
registered  stock  issuod  under  the  act  of 
Feb.  28,186;, 1S5  ' 

stuxy  divide  depositaries  of  the  treasury  into 
classes-, „  ...  191 

appropriations  fur  his  office 197,  19S 

authorized  to  issue  4  per  cent,  bonds  for  the 

funding  of  treasury  notes, ., 205  \ 

authority  hereto  given  to,  to  issue  treasury 
notes,  revoked, 206 

may  issue  new  treasury  notes  after  1st  April, 
1864, 206 

also  six  per  cent,  bonds  to  an  amount  not 
exceeding  £  .00,000,000, 206 

may  sell  or  hypothecate  bonds  fur  treasury 
notes _ 207  ,■ 

may  issue  ceitificates  of  indebtedness  to 
public  creditors  bearing  sis  per  cent,  in- 
terest,  „ 20S 

authorized  to  increase  number  of  depesito-  | 

ries, 20S  J 

to  issue  bonds  for  certain  call  certificates,...  20S  \ 

to  advertise  in  the  newspapers  the  ''Act  to 
reduce  the  currency  and  to  authorize  a 
new  i-sue  of  notes  and  bonds," .. 20S  5 

may  dispense  with  the  use  of  individual 
lists,  bills  or  statements  required  of  tax- 
payers,  .„ „,  223  / 

emp'iwt'i'ed  to  relieve  certain  officers  from. 
liability  on  account  of  the  receipt  or  de-  \ 

posit  of   forged    or   counterfeit   treasury 
notes, 229  j 

Trial, 

officers  of  the  army  discharged  from  ?ervfce 
entitled  to  trial  before  examining  board,..  232 


Troops, 

aid  given  to  the  States  in  communicating 
with  and  perfecting  records  concerning  its 
troops, «...«...  190 


v. 


Vacancies-,  ■ 

in  the  representation  of  any  Indian  nation 

in  Congress  filled  by  special  election, 

how  election  to  be  held  and  conducted, 

vacancies  caused  by  retirement  of  officers, 
how  filled, 

what  vacancies  may  be  filled  by  the  promo- 
tion of  officers  and  privates  who  have 
distinguished  themselves  for  valoror  skill, 

in  c#mpanies  and  regiments  of  engineer 
troops;  how  filled, -., 


Ves. 

additional  oath  required  of  masters  of  ves- 
sels,  .. ... 

vessel  in  which   certain  prohibited  articles 

are  imported,  forfeited 

appropriation   fur   construction,  equipment 

and  repairs  of, 

Viee  President, 

appropriation  for,....., „ 

Virginia, 

salary  of  judges  of  district  courts  of, 

Virginia  Troops, 

thanks  of  Congress   to,  stationed  at  Drew- 

ry's  riluff, 213- 

to  thirty-second  regiment, .._ — 

to  seventh  and  twelfth  regiments, 

to  sixty-first  regiment  of  infantry, 

to  fifth  regiment  of  cavalry, ; 

Volunteer  Navy. 

when  President  may  issue  commissions  and 

\     warrants  to  applicants  for  service  in, 

appointment  of  assistant  paymasters, 

monthly  pay, 

no  person  liable  to  military  duty  to  be  ap- 

poiutedx _ 

Volunteers, 

companies  of  engineer  troops  may  be  form- 
ed or  recruited  trum 

Von  Borck,  Major  Heros, 

thanks  of  Congress  to, 


172 
172 

203 


204 
233 

180 

ISC 
200- 
197 


244 

244 
246 
246 
246 


1S5 
185 
185 

185 


233 
238 


w. 

Wages, 

allowed  owners  of  slaves  performing  duties      • 
wi  h  the  r.raiy  or  in  connection  with  the 

military  defences. « 235- 

daily  wages  of  detailed  soldiers  and  other 
employee*  of  the  Government  pot  liable 

to  taxation  as  income 251 

War. 

sixty- fifth  article  of  war,  relating  to  courts 

martial,  amended, _ „ 395 

joint  resoluiion  in  relation' to, 23S 

War  Department, 

appropriations  for, _  198-200 

organization  of  auxiliary  bureau  of,  westof 

the  Mississippi  river 202 

duties, 202 

staff  officers  and  clerks  maybu  assign- 
ed to  duly  in  said  bureau 202 

salary 'of  clerks 203 

clerks  not  to  bo  liable  to  military  duty,  21)3 


INDEX. 


xxm 


War  Department,  (contiuucd.) 

assessors  of  taxes  in  kind  under  tho  control        -  i, 
of  tho  war  department, 226  \ 

Warrants,  { 

distress  warrant  may  issue  to  recover  value         '■ 

in  money  of  tithe  in  kind, 224  j 

by  wbom  issued, 22-1  > 

by  whom  to  be  executed, 224? 

War,  Secretary  of,  \ 

may  transfer  members  and  officers  of  mili-  5 

tory  courts 195  \ 

appropriation  for  his  office,...-. 19S  \ 

to  make  rules  and  regulations  for  the  action  ) 

of  the  medical  examining  boards, 203  ? 

tj  cause  act  to  reduce  the  currency,  &c,  to  5 

be  published  in  general  orders, 208  \ 

may*  exempt  or  detail  persons  on  account  of         s 
public  necessity  and  to  insure  the  produc-  ? 

tion  of  provisions, 214? 

may  grant  exemptions  or  details  to   over- 
seers, farmers  or  planters, , 214? 

to  divide  the  service  of  the  quartermaster's  < 

department  into  two  branches — the  one    ■      s 
for  the  collection  and  the  other  for  the  ! 

distribution  of  the  tithes  in  kind, 225  \ 

forage  aud  subsistence  under  the  control  of,  225' 


War,  Secretary  of,  (continued.) 

when  ho  may  sell  the  same  and  pay   the 

proceeds  into  the  treasury, 225 

to  appoint  assessor  of  taxes  iu  kind,...  226 

may  exempt  free  negroes  from  the  perform- 
ance of  duties  with  the  army,  or  in  con- 
nection with  the  military  defences 235 

may  employ  negroes  for  similar  duties, 235 

when  he  may  impfoss  the  services  of  slaves 

to  discharge  such  dutic3, 235 

Witnesses, 

power  of  commissioners  under  impressment 

act  to  summon  and  examine, 192 

pay    of,    where   summoned  by  assessors  of 

taxes, 225 

payments  to,  by  whom  to  be  made, 223 

power  conferred  on  military  courts  and 
courts  martial  to  summon  witnesses,..*...  229 

penalty  for  disobedience, 230 

may  be  arrested  and  confined  till  they 

consent  tO  testify, , 230 

allowance  for  attendance, 230 

payment:  by  whom  made, 2'iO 

Wood,  Commander  Jojin  Taylor, 

thanks  of  Congress  to,  and  his  command,...  247 
Writ, 

suspension  of  writ  of  habeas   corpus, 187-18 

in  what  cases, „ IS 


PEIVATE  LAWS 


OF   THE 


CONFEDERATE  STATES  OE 

PASSED    AT    TB^E    FOURTH    SESSION 


OF    THE 


FIRST  CONGRESS; 

1863-4. 

arefallg  collated  totti)  tf)£  ©riginols  at  KuJ)inonb     . 


EDITED  BY 


JAMES.M.  MATTHEWS, 


ATTORNEY    AT    LAW, 


A»D    LAW    CLERK    IX    THE    DEPARTMENT    OF    JUSTICE. 


TO  BE  CONTINUED  ANNUALLY. 


RICHMOND: 

R.  M.  SMITH,  PRINTER  TO  CONGRESS, 
1864. 


LIST 

OF  THE 

PRIVATE  ACTS  AND  RESOLUTIONS 

OF  CONGRESS. 


SUte  of  t!)£  iirst  Congress  of  %  tfonfctorate  States. 

STATUTE  IV.— 1864. 


PASS. 

Treasurer  to  pay  George  P.  Evans  and  Company  fur  certain  printing.  An  Act  to  provide  payment  for 
'certain  printing  therein  mentioned,  done  by  authority  of  the  two  Houses  of  Congress.  Feb- 
ruary 16,  1864,  ch.  1 It 

Secretary  of  the  Treasury  to  issue  eight  per  cent,  bonds  to  Alabama  and  Florida  Railroad,  Company. 
An  Act  to  Authorize  the  issue  of  certain  bonds  for  payment  to  the  Alabama  and  Florida- 
Railroad  Company  of  the  State  of  Florida.     February  16,  1364,  ch.  2 IS 

Release  to  Livingston  Minis  of  t»wn  lot  in  Jackson,  Mississippi.     An  Act  for  the  relief  of  Livingston 

Mims.     February  16,  1864,  ch.  3 1 *. 14 

Special  covy-right  to  W.  J.  Hardee  and  S.  H.  Goetzel.  An  Act  to  grant  a  special  copy-right  to 
W.  J.  Hardee  and  S.  H.  Goetiel  for  Hardee's  Rifle  and  Infantry  Tactics.  February  16, 
1364,  ch.  4 _ 14 

PRIVATE  RESOLUTIONS. 

["No.  1.]  Claim  of  Zedekiah  Me-Daniel  and  Francis  M.  Ewxng  to  be  adjusted  at  iht  treasury.  Joint 
resolution  for  the  benefit  of  Zedekiah  McDaniel,  of  Kentucky,  and  Francis  M.  Ewing,  of 
Mississippi.     February  11,  1864, IS 

[No.  2.]    Major  Henry  R.  Hooper  to   have  credit  at  the  Trtatury  for  treasury  notes  destroyed.     Joint 

resolution  for  tho  relief  of  Major  Henry  R.  Hooper.     February  16,  1S64 15- 

[No.  3.]  Major  W.  JF.  Haines  to  have  credit  at  the  Treasury  for  treasury  notes  destroyed.  Joint  reso- 
lution for  the  relief  of  W.  F.  Haines,    February  16*1864,., .*...„„« , .-  1 


PRIVATE  ACTS  OF  THE  FIRST  CONGRESS 


OF    THE 


CONFEDERATE    STATES 


Passed  at  the  fourth  session,  which  was  begun  and  held  at  the  city  of 
Richmond,  in  the  State  of  Virginia,  on  Monday,  the  seventh  day  of 
December,  A.  D,,  I860,  and  ended  on  Thursday ,  the  eighteenth  day  of 
Fehruary,  1864. 

JBJFfERSON  Davis,  President.  Alexander  H.  Stephens,  Vice- 
President,  and  President  of  the  Senate.  Thomas  S.  BoCOCK, 
Speaker  of  the  House  of  Representatives. 


Chac,  I. — An  Act   to  provide  payment  for  certain  printing  therein   mentioned,  done   by      Feb.  15,  18(5-1-. 

,  authority  of  lite  two  Houses  of  Congress.  - 

The   Congress  of  the    Confederate  States  of   America  do  enact,  That     Treasurer  to  pa; 
the  treasurer  of  the  Confederate  States  be,  and  he  is  hereby,  authorized  ?e2rgefP"  Eva?! 
and  directed  to  pay  to  George  P.  Evans  &  Company,  of  the  city  of  Rich- '  ^nt['   _ T 
mon'd,  in  the  State  of  Virginia,  the  sum  of  "thirty-two  hundred  and  eighty- 
four  dollars  and  four  cents,  (£.3,284  04,)  due  according  to  contract  made 
by  the  Joint  Committee  of  the  Senate  and  House  of  Representatives, 
"appointed  to -investigate  the  administration  of  the  Navy  Department 
under  its  present  head,"  which  contract  said  committee  were  authorized  by 
the  said  Houses,  severally,  to  make. 

Approved  February  15,  1864.  ," 


Chap.  II. — An  Act  to  authorize  the  issue  of  certain  bonds  for  payment   to  the  Alabama      Feb.  1(5,  18(54. 
mid  Florida  Railroad  Company  of  the  State  of  Florida.  

AVhereas,  Iron  was  taken  by  the  officers  of  the  Confederate  Government     Preamble, 
from  the  Alabama  and  Florida  Railroad  Company  (of  Florida)  and  used 
for  government  purposes;    And  whereas,  in  the  settlement  for  said  iron, 
the  price  agreed  to  be  paid  was  the  market  price  at  the  time  of  seizure, 
May  ninth,  eighteen  hundred  and  sixty-two :  Therefore, 

The    Congress  of   the    Confederate   States  of  America  do  enact,  That     Secretary  of  the 
the  Secretary  of  the  Treasury  be,  and   he  is  hereby,  authorized  to   issue  Treasury  to  issue?, 
eight  ner  cent,    bonds  and  deliver  the  same  to   said    company,  or  its  ^l  Alabama'  and 
authorized  agent,  in  payment  of  the  amount  due  for  said  iron  ;  the  said  Florida    Railroad 
bonds  to  be  dated  and  bear  interest  from  the  date  of  the  seizure  of  said  Company. 
iron,to  wit :  the  ninth  of  May,  eighteen  hundred  and  sixty-two. 
Approved  February  16,  1864. 
9 


14  FIRST  CONGRESS.     Sess.  IV.  Ch.  3,  4.     1864. 

Feb.  10,  1864.  Chap.  III. — An  Act  for  the  relief  of  Livingston  .Vims. 

3'rearable.  Whereas,  Livingston  Minis,  of  the  Quartermaster's  Department,  did  pur- 

chase under  order  of  the  General  commanding,  in  December,  eighteen 
hundred  and  sixty-three,  for  a  hospital,  the  property,  in  Jackson,  Mis- 
sissippi, as  follows,  to  wit :  That  certain  tract  of  land  or  town  lot  in  the 
said  city  on  which  the  hotel  known  as  the  Dickson  House  is  situated, 
being  part  of  lot  number  one,  square  number  one  south,  containing  in- 
all  about  three  acres,  and  that  he  caused  the  title  to  be  made  to  the 
Confederate  States  of   America,  and  did  use  the  same   for  hospital 
purposes  for  the  army :  And  whereas,  the  Secretary  of  War  refused  to 
confirm  the  said  purchase  for  want  of  authority  or  to  pay  for  the  same, 
and  the  same  was  paid  for  by  the  said  Minis  under  his  contract :    Now, 
for  the  relief  of  the  said  Mims — 
.Eeleaso  to  Liv-       The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
mgston   Mima   ofa]j  ,.;„jjt  tit|e  anj  interest  which  the  Confederate  States  acquired  by  said 
twn  lot  in  Jack-  ..,,     f    ,1  e  .....        ,  ,■         ,         .         .   ^.   .        ,  J     ., 

son  Miss.  htle  to  the  property  aforesaid  is   hereby  released  and  quit-claimed  to  the 

said  Livingston  Minis.  . 

Approved  February  16,  1864. 


.Feb.  16   1864.      Chap.  IV. — An  Act  to  grant  a  special  copy-right  to  W.  J.  Hardee  and  S.  H.  Qoetzelfor 
Hardee's  Hijie  and  Infantry  Tactics. 


Special  copy-       The  Congress  of  the  Confederate.  States  of  America  do  enact,    That 

right  to  W.  J.  Har- w.  J.  Hardee,  of  "Georgia,  and  S.  H.  Goetz'el,  of  Alabama,  or  either  of 

rioet7.einfor   Ear-  tnenli  is  hereby  empowered  and  authorized  to  enftr  and  secure  a  copy- 

>iee's  Rifle  and  In- right  for  the  work  entitled  "Hardee's. Rifle  and  Infantry  Tactics,"  for  their 

lantry  Tactics.       joint  benefit  iii  the  form  and  manner  now  required  by  existing  laws  for 

securing  copy-rights,  in  any  district  court  of  the  Confederate  States  of 

America,  and  the  copy-right  so  entered  and  secured  shall  be  valid  and 

binding  in  all  the  courts  of  the  Confederate  States. 

Hbcn  to  take      Sec.  2.  That  said  copy-right  shall  take  effect  only  from  the  day  of  the 

<4reetandhow long  record  thereof  in  the  district  court,  and  shall  continue  in  force  fourteen 

k,  continue.  years  from  the  approval  of  this  act.  Provided,  nevertheless,  That  this  act 

Proviso.  t    n  i  l  '    >        i  i  .  . 

shall  not  be  so  construed  as  to  have  a  retroactive  operation,  so  as  to  pre- 
vent the  sale  of  said  tactics  heretofore  printed. 
Approved  February  10,  1864. 


FIRST  CONGRESS.     Sess.  IV.     Res.   I,  2,  3.     1864.  15 


RESOLUTIONS. 


[No.  1.] — Joint   resolution  for   the   benefit   of  Zeclekiah   McDdniel,  of  Kentucky,   and      Feb.  11,  1864. 
Francis  il.  Ewing,  of  Mississippi.  -. 


Resolved  byr  the    Congress  of   the    Confederate    States    of   America,     Claims  of  Zede- 
TJiat  the  Secretary   of  the  Treasury  be  directed  to  cause  the  claim  of  !^a^se  jf"1^1  ™d 
Zedekiah  McDaniel  and  Francis  M.  Ewing  for  compensation  for  having,  by  ^"be" adjusted™? 
means  of  a  torpedo  invented  and  used  by  them,  sunk  the  steam  gunboat  the  treasury. 
"Cairo,"  in  the  Yazoo  river,  on  or  aboufthe  twelfth  of  December,  eighteen 
hundred  and  sixty-two,  to  be  "adjusted  under  the  provisions  of  the  act- 
entitled  "  A'n  act  to  amend  an  act  entitled  '  An  act  to  recognize  the  exist- 
ence of  war  between  the  United  States  and  the  Confederate  Sta*Bs,' " 
approved  April  21,  eighteen  hundred  and  sixty-two. 

Approved  February  11,  1864. 


[No.  2.] — Joint  resolution  for  the  relief  of  Major  Henry  It.  Hooper.  Feb.  16,  1864. 


Whereas,  Major  Henry  R.  Hooper,  Chief  Quartermaster  of  the  second     Preamble, 
division  of  the  army  of  the  Mississippi,  commanded  by  Brigadier  Gene- 
ral John  S.  Bowen,  immediately  before  the  surrender  of  the  city  of 
Vicksburg  to  the  enemy,  destroyed  the  sum  of  ^venty-one  thousand 
seven  hundred  dollars  in  Confederate  States  treasury  notes  belonging 
to  the  Government,  to  prevent  the  said  Treasury  notes  from  falling  into 
the  hands  of  the  public  enemy :  And  whereas,£the  Treasury  Department 
has  no  legal  authority  to  give  credit  for  the  notes  so  destroyed  :  Therefore, 
Resolved   by    the    Congress   of    the    Confederate    States    of   America,     Major  Henry  li. 
That  the  Treasury  Department  give  the  said  Major  Henry  R.  Hooper  ^oop8^^^"* 
credit  for  the  said  sum  of  twenty-one  thousand  seven  hundred  dollars  ury   for   treasury 
upon  the  settlement  of  his  accounts  as  such  quartermaster.  Dotes  destroyed. 

Approved  February  16,  1864. 


[No.  3.] — Joint  resolution  for  the  relief  of  TV.  F.  Haines.  Feb.  16,  1864. 


Whereas,  W.  F.  Haines,  Quartermaster  of  Major  General  Bowen's  divis-     Preamble, 
ion,  immediately  before  the  capitulation  of  Vicksburg  was  consummated, 
destroyed  a  large  sum  of  treasury  notes  belonging  to  the  Government 
to  prevent  said  notes  from  falling  into  the  hands  of  the  public  enemy : 
And  whereas,   the  Treasury  Department  has  no  legal  authority  to  give* 
credit  for  the  notes  so  destroyed :  Therefore, 
Resolved    by   the    Congress   of    the    Confederate   States   of   America,     Major  W.  !'. 

That  the  Treasury  Department  give  the  said  Major  W.  F.  Haines,  in  the  Hll°es  t?llil,e 

a  PTGQTC  *Lt  Tn6  rrG*is~ 

settlement  of  his  accounts  as  said  quartermaster,  credit  for  the  amount  ofury  for  treasury  ' 
treasury  notes  beloaging  to  the  Government,  which  he  may  show  by  satis-  notes  destroyed, 
factory  evidence,  to  have  been  destroyed  by  him  at  Vicksburg,  by  order  of 
Major  General  Bowen. 

Approved  February  16,  1864. 


